El compromiso de los familiares con la empresa familiar

La unidad es una de las fortalezas principales de la empresa familiar. Mantener esta unidad, a medida que la familia crece, requiere una actitud concreta de la familia tanto como de la empresa enfocadas a que todos los miembros de la familia, incluso a los que no trabajan en ella, se mantengan comprometidos con su futuro. El compromiso, función de esfuerzo lealtad e ilusión, no es algo que puede darse por sentado. Al contrario, los resultados indican que la existencia de unas determinadas infraestructuras como de un consejo de administración que a su vez garantiza una distribución de información formal y unas actividades familiares son claves en fomentar este compromiso familiar a lo largo de las generaciones.

Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners

In line with global changes, the UK regulatory regime for audit and corporate governance has changed significantly since the Enron scandal, with an increased role for audit committees and independent inspection of audit firms. UK listed company chief financial officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) were surveyed in 2007 to obtain views on the impact of 36 economic and regulatory factors on audit quality. 498 usable responses were received, representing a response rate of 36%. All groups rated various audit committee interactions with auditors among the factors most enhancing audit quality. Exploratory factor analysis reduces the 36 factors to nine uncorrelated dimensions. In order of extraction, these are: economic risk; audit committee activities; risk of regulatory action; audit firm ethics; economic independence of auditor; audit partner rotation; risk of client loss; audit firm size; and, lastly, International Standards on Auditing (ISAs) and audit inspection. In addition to the activities of the audit committee, risk factors for the auditor (both economic and certain regulatory risks) are believed to most enhance audit quality. However, ISAs and the audit inspection regime, aspects of the ‘standards-surveillance compliance’ regulatory system, are viewed as less effective. Respondents commented that aspects of the changed regime are largely process and compliance driven, with high costs for limited benefits, supporting psychological bias regulation theory that claims there is overconfidence that a useful regulatory intervention exists.

Comrades or Culprits? Donor Engagement and Budget Transparency in Aid Dependent Countries

Budget transparency has come to be considered a key aspect of governance. Over the past decade, donors have invested increasing resources in strengthening processes through which budget transparency in developing countries can be enhanced. According to the 2008 Open Budget Index (OBI) Report, however, aid dependency and budget transparency appear to be inversely correlated. This article looks at the role of donor agencies in promoting or preventing budget transparency in aid dependent countries. It analyzes data for a sample of 16 aid-dependent countries included in the OBI, to test some preliminary hypotheses and select six countries for which more detailed findings are then presented. All of these countries have implemented reforms aimed at enhancing budget transparency, with substantial donor support. These, however, often had only limited success, partly because they were not well adapted to the local context, and partly because donors put limited emphasis on improving public access to budget information. Donor efforts were also often offset by other characteristics of donor interventions, namely their fragmentation, lack of transparency, and limited use of program aid modalities such as budget support and pooled sector funding.

Littérature contemporaine et engagement : quand les textes interpellent la réalité postmoderne et néolibérale

La littérature peut‐elle s'engager pour un monde où le néolibéralisme s'est érigé en triomphe sur les décombres des idéologies rivales ? Où la postmodernité a laissé la société orpheline de ses anciens repères collectifs ? Fondée sur des questions liant le roman français contemporain et des courants de pensée tels que la postmodernité ou le néolibéralisme, cette thèse de doctorat propose une réflexion autour de l'engagement littéraire, dans son acception à la fin du XXe siècle ; autrement dit, une redéfinition de la notion en accord avec les enjeux socio‐économiques contemporains. « Que peut la littérature ? » demandait Sartre en 1947 : cette question, nous la portons sur la fin du XXe siècle. La première partie de cette étude s'intéresse aux écrivains contemporains et mesure les similitudes qui attestent d'une filiation avec la compréhension sartrienne de l'engagement littéraire ou, au contraire, les distinctions qui entérinent une rupture. La deuxième partie témoigne qu'il ne peut y avoir d'engagement littéraire sans prise en considération du monde. La postmodernité et le néolibéralisme : ces deux courants sont interrogés tour à tour dans leur spécificité propre, avant d'interroger la pertinence du rapprochement entre discours littéraire et socio‐économique. L'originalité de cette thèse est de proposer ensuite une définition de l'engagement littéraire contemporain, ainsi qu'une réflexion sur les conditions nécessaires à son expression. La troisième partie est consacrée aux formes littéraires. L'hypothèse faisant de la littérature le révélateur du « surplomb problématique » d'une époque (Wolfgang Iser) s'impose comme le fil conducteur qui relie les textes du corpus : l'agencement des thèmes, les personnages, les emprunts à différentes traditions et les registres de langue constituent autant de variations possibles inscrivant l'hypothèse d'un « individu travaillant » aliéné au sein du texte. Ouvriers, mais aussi employés du secteur tertiaire, ou cadres, reconquièrent par l'entremise de la fiction - qui les met en vedette - une partie de leur visibilité perdue dans la sphère publique.

Influence of Individual Characteristics on Work Engagement and Job Stress in a Sample of National and Foreign Workers in Switzerland

In most Western postindustrial societies today, the population is aging, businesses are faced with global integration, and important migration flows are taking place. Increasingly work organizations are hiring crossnational and multicultural workteams. In this situation it is important to understand the influence of certain individual and cultural characteristics on the process of professional integration. The present study explores the links between personality traits, demographic characteristics (age, sex, education, income, and nationality), work engagement, and job stress. The sample consisted of 618 participants, including 394 Swiss workers (200 women, 194 men) and 224 foreigners living and working in Switzerland (117 women, 107 men). Each participant completed the NEO-FFI, the UWES, and the GWSS questionnaires. Our results show an interaction between age and nationality with respect to work engagement and general job stress. The levels of work engagement and job stress appear to increase with age among national wotkers, whereas they decrease among foreign workers. In addition, work engagement was negatively associated with Neuroticism and positively with the other four personality dimensions. Finally, job stress was positively associated with Neuroticism and Conscientiousness, and negatively associated with Extraversion. However, the strength of these relationships appeared to vary according to the worker's nationality, age, sex, education, and income.