Sukupolvenvaihdoksen toteuttaminen henkilöyhtiössä

Tutkielma on kvalitatiivinen tutkimus, jossa pääpaino perustuu kirjallisuus- ja oikeustapaustutkimukseen. Tutkielman tavoitteena on selvittää henkilöyhtiön sukupolvenvaihdoksen toteuttamisen vaihtoehdot sekä henkilöyhtiön yhtiöosuuksien luovutuksena että yhtiömuodon muutoksella, jolloin henkilöyhtiö muutetaan ensin osakeyhtiöksi ja sen jälkeen osakeyhtiö voi jakautua. Perheyrityksen sukupolvenvaihdoksen ja siihen liittyvien veroseuraamusten optimointi edellyttää suunnitelmallista prosessia, missä otetaan huomioon eri toteutusvaihtoehtojen verotuksellinen kohtelu sekä luopujien että jatkajien kannalta. Perheen sisällä tapahtuvat sukupolvenvaihdokset tapahtuvat useimmiten lahjana tai lahjanluonteisena kauppana, jolloin perintö- ja lahjaverotus on tarpeen ottaa huomioon jo suunnitteluvaiheessa. Yritysvarallisuuden arvostaminen perintö- ja lahjaverotuksessa sekä sukupolvenvaihdoksen yhteydessä saatavat verohuojennukset ja niiden huomioon ottaminen ovat tärkeitä tekijöitä. Tutkielman case- yrityksessä luopujien ja jatkajien tarpeet huomioiden yhtiömuodon muutos ja jakautuminen voitiin todeta kannattavimmaksi vaihtoehdoksi.

Osakeyhtiömuotoisen perheyrityksen edullinen ja onnistunut sukupolvenvaihdos: Case-tutkimus

Tutkielman tarkoituksena oli selvittää yksityisen osakeyhtiömuotoisen perheyrityksen sukupolvenvaihdoksenprosessin edullisuuteen ja onnistumiseen liittyviä tekijöitä. Tavoitteena oli selvittää, kuinka sukupolvenvaihdos tulee toteuttaa, jotta se olisi sekä luopujalle että jatkajalle mahdollisimman edullinen. Täten huomio kiinnittyi lahjaveroon, varainsiirtoveroon, luovutusvoittoveroon sekä mahdollisiin verohuojennuksiin. Lisäksi tutkielmassa kiinnitettiin huomiota sukupolvenvaihdoksen onnistumisen kannalta tärkeisiin pehmeisiin tekijöihin, joita ovat muun muassa luopumisen vaikeus ja vaihdoksen haasteet. Tutkielma toteutettiin laadullisena tapaustutkimuksena. Tutkimusaineistona toimivat case-yrityksen tilinpäätös sekä haastattelututkimuksen tulokset. Case-yrityksen sukupolvenvaihdoksen toteutustapojen edullisuutta mallinnettiin lahjanluonteisilla kaupoilla sekä lahjalla. Tulokset osoittivat, että case-yrityksen tapauksessa sukupolvenvaihdos tapahtuu edullisimmin lahjan avulla tai maksamalla 10 prosenttia yrityksen käyvästä arvosta. Tutkimus osoitti myös, että sukupolvenvaihdos on haastava ja aikaa vievä prosessi.

Verorikokset, erityisesti silmällä pitäen törkeää veropetosta

Tutkimusongelmana tutkimuksessani on törkeys veropetoksissa ja keskeisenä tavoitteenani on selvittää niitä edellytyksiä, jotka on asetettu rikoslain 29 luvun 2 §:ssä mainitun rikoksen tekomuodon tunnusmerkistön täyttymisen edellytykseksi. Veropetossäännös on ollut rikoslaissa jo vuodesta 1889, mutta veropetoksen törkeästä muodosta on säännös ollut vasta vuodesta 1972. Veropetoksen tekomuotoja ovat väärän tiedon antaminen, tiedon salaaminen, verotusta varten säädetyn velvollisuuden laiminlyönti eli passiivinen veropetos ja muu petollisuus. Veropetos katsotaan törkeäksi, jos veropetoksessa on tavoiteltu huomattavaa taloudellista hyötyä, rikos on tehty erityisen suunnitelmallisesti ja veropetos on kokonaisuutena arvostellen ollut törkeä. Tutkimukseni on talousoikeudellinen, joka sijoittuu vero- ja rikosoikeuden alalle. Tutkielman tutkimusote on oikeusdogmaattinen, jolloin tutkimuksessa hyödynnetään lainopillista menetelmää. Tutkimusainesto, jonka avulla tutkimusongelmaan etsitään vastausta, koostuu oikeuskirjallisuudesta, lainsäädännöstä, lainvalmisteluaineistosta sekä oikeuskäytännöstä, tarkemmin Korkeimman oikeuden oikeustapauksista 2000-2011 väliseltä ajalta.

Influence of Link Structure on Search Engine Result Pages of Online Nursery Shops

The primary objective of this thesis is to assess how the backlink portfolio structure and off site Search Engine Optimisation (SEO) elements influence ranking of UK based online nursery shops. The growth of the internet use demanded significant effort from companies to optimize and increase their online presence in order to cope with the increasing online competition. The new e-Commerce technology - called Search Engine Optimisation - has been developed that helped increase website visibility of companies. The SEO process involves on site elements (i.e. changing the parameters of the company's website such as keywords, title tags and meta descriptions) and off site elements (link building and social media marketing activity). Link Building is based on several steps of marketing planning including keyword research and competitor analysis. The underlying goal of keyword research is to understand the targeted market through identifying relevant keyword queries that are used by targeted costumer group. In the analysis, three types (geographic, field and company’s strategy related) and seven sources of keywords has been identified and used as a base of analysis. Following the determination of the most popular keywords, allinanchor and allintitle search has been conducted and the first ten results of the searches have been collected to identify the companies with the most significant web presence among the nursery shops. Finally, Link Profiling has been performed where the essential goal was to understand to what extent other companies' link structure is different that the base company's backlinks. Significant difference has been found that distinguished the top three companies ranking in the allinanchor and allintitle search. The top three companies, „Mothercare”, „Mamas and Papas” and „Kiddicare” maintained significantly better metrics regarding domain and page authority on the main landing pages, the average number of outbound links for link portfolio metric and in number of backlinks. These companies also ranked among the highest in page authority distribution and followed external linking.

Searching for keys to successful post-merger integration : a longitudinal case-study following a public sector merger

Unsuccessful mergers are unfortunately the rule rather than the exception. Therefore it is necessary to gain an enhanced understanding of mergers and post-merger integrations (PMI) as well as learning more about how mergers and PMIs of information systems (IS) and people can be facilitated. Studies on PMI of IS are scarce and public sector mergers are even less studied. There is nothing however to indicate that public sector mergers are any more successful than those in the private sector. This thesis covers five studies carried out between 2008 and 2011 in two organizations in higher education that merged in January 2010. The most recent study was carried out two years after the new university was established. The longitudinal case-study focused on the administrators and their opinions of the IS, the work situation and the merger in general. These issues were investigated before, during and after the merger. Both surveys and interviews were used to collect data, to which were added documents that both describe and guide the merger process; in this way we aimed at a triangulation of findings. Administrators were chosen as the focus of the study since public organizations are highly dependent on this staff category, forming the backbone of the organization and whose performance is a key success factor for the organization. Reliable and effective IS are also critical for maintaining a functional and effective organization, and this makes administrators highly dependent on their organizations’ IS for the ability to carry out their duties as intended. The case-study has confirmed the administrators’ dependency on IS that work well. A merger is likely to lead to changes in the IS and the routines associated with the administrators’ work. Hence it was especially interesting to study how the administrators viewed the merger and its consequences for IS and the work situation. The overall research objective is to find key issues for successful mergers and PMIs. The first explorative study in 2008 showed that the administrators were confident of their skills and knowledge of IS and had no fear of having to learn new IS due to the merger. Most administrators had an academic background and were not anxious about whether IS training would be given or not. Before the merger the administrators were positive and enthusiastic towards the merger and also to the changes that they expected. The studies carried out before the merger showed that these administrators were very satisfied with the information provided about the merger. This information was disseminated through various channels and even negative information and postponed decisions were quickly distributed. The study conflicts with the theories that have found that resistance to change is inevitable in a merger. Shortly after the merger the (third) study showed disappointment with the fact that fewer changes than expected had been implemented even if the changes that actually were carried out sometimes led to a more problematic work situation. This was seen to be more prominent for routine changes than IS changes. Still the administrators showed a clear willingness to change and to share their knowledge with new colleagues. This knowledge sharing (also tacit) worked well in the merger and the PMI. The majority reported that the most common way to learn to use new ISs and to apply new routines was by asking help from colleagues. They also needed to take responsibility for their own training and development. Five months after the merger (the fourth study) the administrators had become worried about the changes in communication strategy that had been implemented in the new university. This was perceived as being more anonymous. Furthermore, it was harder to get to know what was happening and to contact the new decision makers. The administrators found that decisions, and the authority to make decisions, had been moved to a higher administrative level than they were accustomed to. A directive management style is recommended in mergers in order to achieve a quick transition without distracting from the core business. A merger process may be tiresome and require considerable effort from the participants. In addition, not everyone can make their voice heard during a merger and consensus is not possible in every question. It is important to find out what is best for the new organization instead of simply claiming that the tried and tested methods of doing things should be implemented. A major problem turned out to be the lack of management continuity during the merger process. Especially problematic was the situation in the IS-department with many substitute managers during the whole merger process (even after the merger was carried out). This meant that no one was in charge of IS-issues and the PMI of IS. Moreover, the top managers were appointed very late in the process; in some cases after the merger was carried out. This led to missed opportunities for building trust and management credibility was heavily affected. The administrators felt neglected and that their competences and knowledge no longer counted. This, together with a reduced and altered information flow, led to rumours and distrust. Before the merger the administrators were convinced that their achievements contributed value to their organizations and that they worked effectively. After the merger they were less sure of their value contribution and effectiveness even if these factors were not totally discounted. The fifth study in November 2011 found that the administrators were still satisfied with their IS as they had been throughout the whole study. Furthermore, they believed that the IS department had done a good job despite challenging circumstances. Both the former organizations lacked IS strategies, which badly affected the IS strategizing during the merger and the PMI. IS strategies deal with issues like system ownership; namely who should pay and who is responsible for maintenance and system development, for organizing system training for new IS, and for effectively run IS even during changing circumstances (e.g. more users). A proactive approach is recommended for IS strategizing to work. This is particularly true during a merger and PMI for handling issues about what ISs should be adopted and implemented in the new organization, issues of integration and reengineering of IS-related processes. In the new university an ITstrategy had still not been decided 26 months after the new university was established. The study shows the importance of the decisive management of IS in a merger requiring that IS issues are addressed in the merger process and that IS decisions are made early. Moreover, the new management needs to be appointed early in order to work actively with the IS-strategizing. It is also necessary to build trust and to plan and make decisions about integration of IS and people.

Sivistyksestä sivilisaatioon. Kulttuurikäsitys J. V. Snellmanin historiallisessa ajattelussa

From Bildung to Civilisation. Conception of Culture in J. V. Snellman’s Historical Thinking The research explores Johan Vilhelm Snellman’s (1806–1881) conception of culture in the context of his historical thinking. Snellman was a Finnish, Swedish-speaking journalist, teacher and thinker, who held a central position in the Finnish national discourse during the nineteenth century. He has been considered as one of the leading theorists of a Finnish nation, writing widely about the themes such as the advancement of the national education, Finnish language and culture. Snellman is already a widely studied person in Finnish intellectual history, often characterised as a follower of G. W. F. Hegel’s philosophical system. My own research introduces a new kind of approach on Snellman’s texts, emphasising the conceptual level of his thought. With this approach, my aim is to broaden the Finnish research tradition on conceptual history. I consider my study as a cultural history of concepts, belonging also to the field of intellectual history. My focus is on one hand on the close reading of Snellman’s texts and on the other hand on contextualising his texts to the European intellectual tradition of the time. A key concept of Snellman’s theoretical thinking is his concept of bildning, which can be considered as a Swedish counterpart of the German concept of Bildung. The Swedish word incorporated all the main elements of the German concept. It could mean education or the so-called high culture, but most fundamentally it was about the self-formation of the individual. This is also the context in which Snellman’s concept of bildning has often been interpreted. In the study, I use the concept of bildning as a starting point of my research but I broaden my focus on the cognate concepts such as culture (kultur), spirit (anda) and civilisation. The purpose of my study is thus to illustrate how Snellman used and modified these concepts and from these observations to draw a conclusion about the nature of his conception of culture. Snellman was an early Finnish philosopher of history but also interested in the practice of the writing of history. He did not write any historical presentations himself but followed the publications in the field of history and introduced European historical writing to the Finnish, Swedish-speaking reading audience in his newspapers. The primary source material consists of different types of Snellman’s texts, including philosophical writings, lecture material, newspaper articles and private letters. I’m reading Snellman’s texts in the context of other texts produced both by his Finnish predecessors and contemporaries and by Swedish, German and French writers. Snellman’s principal philosophical works, Versuch einer spekulativen Entwicklung der Idee der Persönlichkeit (1841) and Läran om staten (1842), were both written abroad. Both of the works were contributions to contemporary debates on the international level, especially in Germany and Sweden. During the 1840s and 1850s Snellman had two newspapers of his own, Saima and Litteraturblad, which were directed towards the Swedish-speaking educated class. Both of the newspapers were very popular and their circulations were among the largest of their day in Finland. The topics of his articles and reviews covered literature, poetry, philosophy and education as well as issues concerning the economic, industrial and technical development in Finland. In his newspapers Snellman not only brought forth his own ideas but also spread the knowledge of European events and ideas to his readers. He followed very carefully the cultural and political situation in Western Europe. He also followed European magazines and newspapers and was well acquainted with German, French and also English literature – and of course Swedish literature to with which he had the closest ties. In his newspapers Snellman wrote countless number of literary reviews and critics, introducing his readers to European literature. The study consists of three main chapters in which I explore my research question in three different, yet overlapping contexts. In the first of these chapters, I analyse Snellman’n theoretical thinking and his concepts of bildning, kultur, anda and civilisation in the context of earlier cultural discourse in Finland as well as the tradition of German idealistic philosophy and neo-humanism. With the Finnish cultural discourse I refer to the early cultural discussion in Finland, which emerged after the year 1809, when Finland became an autonomous entity of its own as a Grand Duchy of Russia. Scholars of the Academy of Turku opened a discussion on the themes such as the state of national consciousness, the need for national education and the development of the Finnish language as a national language of Finland. Many of these academics were also Snellman’s teachers in the early years of his academic career and Snellman clearly formulated his own ideas in the footsteps of these Finnish predecessors. In his theoretical thinking Snellman was a collectivist; according to him an individual should always be understood in connection with the society, its values and manners, as well as to the traditions of a culture where an individual belongs to. In his philosophy of the human spirit Snellman was in many ways a Hegelian but his notion of education or ‘bildning’ includes also elements that connect him with the wider tradition of German intellectual history, namely the neo-humanist tradition and, at least to some extent, to the terminology of J. G. Herder or J. G. Fichte, for example. In this chapter, I also explore Snellman’s theory of history. In his historical thinking Snellman was an idealist, believing in the historical development of the human spirit (Geist in German language). One can characterise his theory of history by stating that it is a mixture of a Hegelian triumph of the spirit and Herderian emphasis on humanity (Humanität) and the relative nature of ‘Bildung’. For Snellman, the process of ‘bildning’ or ‘Bildung’ is being realised in historical development through the actions of human beings. Snellman believed in the historical development of the human civilization. Still Snellman himself considered that he had abandoned Hegel’s idea about the process of world history. Snellman – rightly or wrongly – criticised Hegel of emphasising the universal end of history (the realisation of the freedom of spirit) at the expense of the historical plurality and the freedom of each historical era. Snellman accused Hegel of neglecting the value and independency of different historical cultures and periods by imposing the abstract norm, the fulfilment of the freedom of spirit, as the ultimate goal of history. The historicist in Snellman believed in the individuality of each historical period; each historical era or culture had values, traditions and modes of thought of its own. This historicist in Snellman could not accept the talk about one measure or the end of history. On the other hand Snellman was also a universalist. He believed that mankind had a common task and that task was the development of ‘Bildung’, freedom or humanity. The second main chapter consists of two parts. In the first part, I explore the Finnish nationalistic discourse from the cultural point of view by analysing the notions such as a nation, national spirit or national language and showing how Snellman formulated his own ideas in a dialogic situation, participating in the Finnish discourse but also reacting to international discussions on the themes of the nation and nationality. For Snellman nationality was to a great extent the collective knowledge and customs or practices of the nation. Snellman stated that nationality is to be considered as a form of ‘bildning’. This could be seen not simply as affection for the fatherland but also for the mental identity of the nation, its ways of thinking, its practices, national language, customs and laws, the history of the nation. The simplest definition of nationality that Snellman gives is that nationality is the social life of the people. In the second part of the chapter I exam Snellman’s historical thinking and his understanding about historical development, interaction between different nations and cultures in the course of history, as well as the question of historical change; how do cultures or civilisations develop and who are the creators of culture? Snellman did not believe in one dominating culture but understood the course of history as a dialogue between different cultures. On the other hand, his views are very Eurocentric – here he follows the ideas of Hegel or for example the French historian François Guizot – for Snellman Europe represented the virtue of pluralism; in Europe one could see the diversity of cultures which, on the other hand, were fundamentally based on a common Christian tradition. In the third main chapter, my focus is on the writing of history, more precisely on Snellman’s ideas on the nature of history as a science and on the proper way of writing historical presentations. Snellman wrote critics on the works of history and introduced his readers to the writing of history especially in France, Sweden and German-speaking area – in some extend also in Britain. Snellman’s collectivistic view becomes evident also in his reviews on historical writing. For Snellman history was not about the actions of the states and their heads, nor about the records of ruling families and battles fought. He repeatedly stressed that history is a discipline that seeks to provide a total view of a phenomenon. A historian should not only collect information on historical events, since this information touches only the surface of a certain epoch or civilisation; he has to understand an epoch as totality. This required an understanding about the major contours in history, connections between civilisations and an awareness of significant turning points in historical development. In addition, it required a holistic understanding about a certain culture or historical era, including also the so-called inner life of a specific nation, a common people and their ways of life. Snellman wrote explicitly about ‘cultural history’ in his texts, referring to this kind of broad understanding of a society. In historical writing Snellman found this kind of broader view from the works of the French historians such as François Guizot and Jules Michelet. In all of these chapters, I elaborate the conceptual dimension of Snellman’s historical thinking. In my study I argue that Snellman not only adopted the German concepts of Bildung or Kultur in his own thinking but also developed the Swedish concepts in a way that include personal and innovative aspects. Snellman’s concept of bildning is not only a translation from ‘Bildung’ but he uses the Swedish concept in a versatile way that includes both the moral aspect of human development and social dimension of a human life. Along with ‘bildning’ Snellman used also the terms ‘kultur’ and ‘civilisation’ when referring to the totality of a certain nation or historical era, including both the so-called high culture (arts, science, religion) and the modes of thought as well as ways of life of the people as a whole. Unlike many of his Finnish contemporaries, Snellman did not use civilisation as a negative concept, lacking the moral essence of German term ‘Bildung’ or ‘Kultur’. Instead, for Snellman civilisation was a neutral term and here he comes close to the French tradition of using the term. In the study I argue that Snellman’s conception of culture in fact includes a synthesis of the German tradition of ‘Bildung’ and the French tradition of ‘civilisation’.

Before internationalisation : reflections of lateral rigidity on managerial decision making

The purpose of the study is to analyse lateral rigidity in the framework of pre-internationalisation to find out its reflections on managerial decision making. The interest of the study lies in the intersection of the meaningful but relatively stagnant concept of lateral rigidity, and the pre-internationalisation phase of companies that has received only a limited amount of research attention. The theoretical basis for the study is drawn from managerial decision making and internationalisation literatures. Firstly, the study aims to define the concept of lateral rigidity in order to secondly find out how it influences managers’ pre-internationalisation decision making. The study is theoretical in nature, and is based solely on literature examination. Concept analysis method is used to determine the attributes of lateral rigidity for the purpose of recognising the concept in the pre-internationalisation framework. The attributes that are found to comprise lateral rigidity are culture, know-how, uncertainty and attitude. Furthermore, these attributes are more specifically found to consist of environmental, personal and operational matters. Through the analysis of the pre-internationalisation literature it is discovered that all the attributes appear there, and present a variety of influences on pre-internationalisation decision making that can be characterised as being negative. The study finds that culture influences managers’ decision making via subjective reasoning and behaviour that stem from a domestic inclination, and via unfamiliarity with foreign markets. Against assumption, home cultural factors, e.g. values and customs, do not appear to have an influence. Know-how is found to influence decision making via managers’ previous experiences, subjective abiding perceptions, and the usage of previous operation patterns. Uncertainty, then again, influences managers’ risk perception, unfamiliarity avoidance, and the scope of potential international operations. Attitude is found to have a robust influence on managerial decision making via the usage of familiar processes and decision regimes, subjective preference of convention, and plausible results of operations. Ergo, the effects of lateral rigidity on managers show to represent an encumbrance in the pre-internationalisation phase; even though internationalisation would take place, the related decisions and actions are highly constrained. Especially the subjectivity of managers is seen to have a meaningful role in the decision making process.

Corporate social responsibility in online retail – Perceptions from online discussions on Amazon

Online retail has experienced substantial growth due to the increased utilization of digital technologies. The growth in the industry has created numerous multinational corporations, which serve customers all around the world. As a result, the online retailers’ efforts in sustainability have been more often in publicity. Corporate Social Responsibility (CSR), the efforts going beyond the company’s interest in order to bring social good, have been discussed in the academic community for decades. While the various effects of CSR in retail and business generally have been realized, the research aims to make a contribution by examining the concept from the viewpoint of online retail by focusing on interaction at online discussion forums. The main research question asks: What is the role of online retailer CSR in the online discussion forum context? In order to answer this question, additional three sub-research questions are suggested: 1) What elements of CSR are relevant in the online retailer context? 2) How are discussion forums used in communication regarding CSR and online retail by different discusser types? 3) What kind of company perceptions and consumer behavior appear in online discussions of Amazon’s CSR? The study is qualitative of nature, using the content analysis research method to examine posts found from four different public online discussion forums. A qualitative, interpretative analysis was used, although quantitative measures regarding discussion posts were also presented. The analysis contains a coding process, where attributes are attached to discussion posts. As a result of the process, specific patterns can be indicated in order to categorize the posts. As the research uses Amazon as the case company, the case study method is also adopted. In the online retail context, ethics regarding the online retailer’s tax and labor policies are found as most relevant elements. Customers, using discussion forums to share their experiences and opinions regarding online retailer CSR efforts, are realized as the most prominent stakeholder. The research also highlights the role of online retailer employees providing details on internal business practices. However, the not realize the possibility to participate in discussions. Most discussion posts refer either to a positive, negative or mixed reaction towards CSR efforts, it is suggested that the concept is relevant also in online retail. Although online retailer CSR efforts are somewhat linked to company perceptions, the concept has a minimal role in consumer behavior. In online retail, CSR efforts can reduce the risk of being involved in discussions related to controversies. In addition, online retailer CSR efforts should communicate how the retailer contributes locally.

Corporate social responsibility in online retail – Perceptions from online discussions on Amazon

Online retail has experienced substantial growth due to the increased utilization of digital technologies. The growth in the industry has created numerous multinational corporations, which serve customers all around the world. As a result, the online retailers’ efforts in sustainability have been more often in publicity. Corporate Social Responsibility (CSR), the efforts going beyond the company’s interest in order to bring social good, have been discussed in the academic community for decades. While the various effects of CSR in retail and business generally have been realized, the research aims to make a contribution by examining the concept from the viewpoint of online retail by focusing on interaction at online discussion forums. The main research question asks: What is the role of online retailer CSR in the online discussion forum context? In order to answer this question, additional three sub-research questions are suggested: 1) What elements of CSR are relevant in the online retailer context? 2) How are discussion forums used in communication regarding CSR and online retail by different discusser types? 3) What kind of company perceptions and consumer behavior appear in online discussions of Amazon’s CSR? The study is qualitative of nature, using the content analysis research method to examine posts found from four different public online discussion forums. A qualitative, interpretative analysis was used, although quantitative measures regarding discussion posts were also presented. The analysis contains a coding process, where attributes are attached to discussion posts. As a result of the process, specific patterns can be indicated in order to categorize the posts. As the research uses Amazon as the case company, the case study method is also adopted. In the online retail context, ethics regarding the online retailer’s tax and labor policies are found as most relevant elements. Customers, using discussion forums to share their experiences and opinions regarding online retailer CSR efforts, are realized as the most prominent stakeholder. The research also highlights the role of online retailer employees providing details on internal business practices. However, the not realize the possibility to participate in discussions. Most discussion posts refer either to a positive, negative or mixed reaction towards CSR efforts, it is suggested that the concept is relevant also in online retail. Although online retailer CSR efforts are somewhat linked to company perceptions, the concept has a minimal role in consumer behavior. In online retail, CSR efforts can reduce the risk of being involved in discussions related to controversies. In addition, online retailer CSR efforts should communicate how the retailer contributes locally.

Pariisilaisbegiinien sirpaleinen menneisyys

Kirjallisuusarvostelu

Rhapsodes of social science : Herodotus' performance of politeic inquiry

Herodotus' logos represents many examples ofthe relationship between political and paradigmatic authority, and the synthesis ofthese examples in a community characterized by free and equal speech. Herodotus' walkabout narrator sets forth an inquiry into knowledge-seeking he extends the isegoria principle from Athenian politics to the broader world. The History demonstrates (a) various modes of constructing meaning, (b) interacting notions ofhow people have lived and living questions as to how we ought to live, and (c) an investigation ofthe nature and limits ofhuman knowledge. Representing diverse wisdom, publicly and privately discovered and presented, Herodotus sets forth Solon's wise advice and law-making, the capital punishment of the learned Anacharsis, the investigative outrages of Cambyses and Psammetichus' more pious experiments. Their stories challenge and complement their communities' characters - the relative constraint under which the Egyptians and Persians make their investigations, the Scythians' qualified openness and the relative fearlessness and freedom in which the Greeks set forth their inquiries. Setting forth the investigator-storykeeper as a poetic historian, Herodotus shows that history as poetry thwarts natural decay by allowing custom to be reformed in an open milieu, and thus win through and survive. Despite the potential dangers that openness shares with tyranny, Herodotus' inquiry sets up a contest ofworld-views in which it is mutability that openness affords a community that ensures its survival.

Les pratiques d’écriture et de sociabilité de Louise d’Épinay à la lumière de ses contributions à la Correspondance littéraire et de ses lettres à Ferdinando Galiani (1755-1783)

Thèse réalisée en cotutelle avec l'Université Paris IV-Sorbonne.

La responsabilité de protéger et l’intervention humanitaire : de la reconceptualisation de la souveraineté des États à l’individualisme normatif

La recrudescence des conflits internes dans le contexte post-guerre froide a permis de propulser à l’avant-plan la préoccupation pour les individus. Alors que la paix et la sécurité internationales ont historiquement constitué les piliers du système institutionnel international, une porte s’ouvrait pour rendre effectif un régime de protection des droits de l’homme par-delà les frontières. Pour les humanistes, l’intervention humanitaire représentait un mal nécessaire pour pallier aux souffrances humaines souvent causées par des divergences ethniques et religieuses. Pourtant, cette pratique est encore souvent perçue comme une forme de néo-colonialisme et entre en contradiction avec les plus hautes normes régissant les relations internationales, soit les principes de souveraineté des États et de non-intervention. La problématique du présent mémoire s’inscrit précisément dans cette polémique entre la préséance des droits de l’État et la prédilection pour les droits humains universels, deux fins antinomiques que la Commission internationales pour l’intervention et la souveraineté des États (CIISE) a tenté de concilier en élaborant son concept de responsabilité de protéger. Notre mémoire s’inscrit dans le champ de la science politique en études internationales mais s’articule surtout autour des notions et enjeux propres à la philosophie politique, plus précisément à l’éthique des relations internationales. Le travail se veut une réflexion critique et théorique des conclusions du rapport La responsabilité de protéger, particulièrement en ce qui concerne le critère de la juste cause et, dans une moindre mesure, celui d’autorité appropriée. Notre lecture des conditions de la CIISE à la justification morale du déclenchement d’une intervention humanitaire – critères issues de la doctrine de la guerre juste relativement au jus ad bellum – révèle une position mitoyenne entre une conception progressiste cosmopolitique et une vision conservatrice d’un ordre international composé d’États souverains. D’une part, la commission se dissocie du droit international en faisant valoir un devoir éthique d’outrepasser les frontières dans le but de mettre un terme aux violations massives des droits de l’homme et, d’autre part, elle craint les ingérences à outrance, comme en font foi l’établissement d’un seuil de la juste cause relativement élevé et la désignation d’une autorité multilatérale à titre de légitimateur de l’intervention. Ce travail dialectique vise premièrement à présenter et situer les recommandations de la CIISE dans la tradition de la guerre juste. Ensuite, il s’agit de relever les prémisses philosophiques tacites dans le rapport de la CIISE qui sous-tendent le choix de préserver une règle de non-intervention ferme de laquelle la dérogation n’est exigée qu’en des circonstances exceptionnelles. Nous identifions trois arguments allant en ce sens : la reconnaissance du relativisme moral et culturel; la nécessité de respecter l’autonomie et l’indépendance des communautés politiques en raison d’une conception communautarienne de la légitimité de l’État, des réquisits de la tolérance et des avantages d’une responsabilité assignée; enfin, l’appréhension d’un bouleversement de l’ordre international sur la base de postulats du réalisme classique. Pour finir, nous nuançons chacune de ces thèses en souscrivant à un mode de raisonnement cosmopolitique et conséquentialiste. Notre adhésion au discours individualiste normatif nous amène à inclure dans la juste cause de la CIISE les violations systématiques des droits individuels fondamentaux et à cautionner l’intervention conduite par une coalition ou un État individuel, pourvu qu’elle produise les effets bénéfiques désirés en termes humanitaires.

Les déterminants organisationnels et sociaux des trois dimensions de l'épuisement professionnel

Réalisée à partir d’un échantillon de 410 travailleurs civils et policiers du Service de Police de la Ville de Montréal (SPVM) atteint en février 2009, cette recherche vise à approfondir les connaissances relatives à l’influence de l’utilisation des compétences, de l’autorité décisionnelle, du soutien social au travail, de la supervision abusive et du soutien social hors travail sur les trois dimensions du syndrome d’épuisement professionnel (épuisement émotionnel, cynisme, efficacité professionnelle). Cette recherche vise également à déterminer si les relations qui unissent ces facteurs organisationnels et sociaux aux trois dimensions d’épuisement professionnel varient selon que les travailleurs appartiennent à la main-d’œuvre policière ou civile. Les résultats des analyses multivariées témoignent de l’influence distinctive des variables explicatives sur les trois dimensions d’épuisement professionnel et supportent la conceptualisation tridimensionnelle du syndrome d’épuisement professionnel. Les résultats appuient également la distinction des concepts d’utilisation des compétences et d’autorité décisionnelle et permettent d’approfondir les connaissances relatives à l’influence de la supervision abusive, du soutien social hors travail et du rôle modérateur de la profession sur les trois dimensions du syndrome d’épuisement professionnel.

L’intérêt de l’enfant : notion polymorphe susceptible d’instrumentalisation ou de détournement : l’exemple de l’avant-projet de Loi modifiant le Code civil et d’autres dispositions législatives en matière d’adoption et d’autorité parentale

L’intérêt de l’enfant est une notion « polymorphe » dont les tenants et aboutissants sont difficiles à cerner. A priori, nous postulions que son caractère polymorphe en permet l’instrumentalisation, les acteurs sociaux cherchant, par la représentation qu’ils s’en font, à défendre leurs intérêts. Notre mémoire prend d’ailleurs à partie l’exemple de l’avant-projet de Loi modifiant le Code civil et d’autres dispositions législatives en matière d’adoption et d’autorité parentale. Dans notre premier titre, il convenait ainsi de dresser l’historique de l’intérêt de l’enfant en tant que notion variablement évolutive, de sa réception en jurisprudence et dans les lois québécoises portant sur l’adoption, à son incorporation en droit commun, à la suite de l’abrogation du concept de puissance paternelle. Nous en avons également identifié les fondements, au travers du droit anglais, du droit international, des Chartes et du droit naturel. Les éléments de définition du concept étant multiples, nous avons enfin cherché à le conceptualiser, à en dégager les bases légales et à effectuer l’analyse doctrinale et jurisprudentielle de ses critères. Puis, afin de démontrer nos prémisses, nous avons examiné, dans notre seconde partie, les discours de quelques 23 intervenants dans le cadre des consultations menées par la Commission des institutions sur l’avant-projet de loi susdit. En somme, alors que les chercheurs universitaires ont une position ne cherchant pas à insister sur une dimension de l’intérêt de l’enfant convergeant vers leur mission, les propos des ordres professionnels, des groupes de pression et des organismes para-gouvernementaux sont, en revanche, à l’effet contraire.