L'étendue internationale des nouvelles firmes de hautes technologies: le rôle du capital humain et de l'intention stratégique des fondateurs

De récentes recherches ont mis l’accent sur l’importance pour les nouvelles entreprises internationales de l’existence de ressources et de compétences spécifiques. La présente recherche, qui s’inscrit dans ce courant, montre en particulier l’importance du capital humain acquis par les entrepreneurs sur base de leur expérience internationale passée. Mais nous montrons en même temps que ces organisations sont soutenues par une intention délibérée d’internationalisation dès l’origine. Notre recherche empirique est basée sur l’analyse d’un échantillon de 466 nouvelles entreprises de hautes technologies anglaises et allemandes. Nous montrons que ce capital humain est un actif qui facilite la pénétration rapide des marchés étrangers, et plus encore quand l’entreprise nouvelle est accompagnée d’une intention stratégique délibérée d’internationalisation. Des conclusions similaires peuvent être étendues au niveau des ressources que l’entrepreneur consacre à la start-up : plus ces ressources sont importantes, plus le processus d’internationalisation tend à se faire à grande échelle ; et là aussi, l’influence de ces ressources est augmenté par l’intention stratégique d’internationalisation. Dans le cadre des études empiriques sur les born-globals (entreprises qui démarrent sur un marché globalisé), cette recherche fournit une des premières études empiriques reliant l’influence des conditions initiales de création aux probabilités de croissance internationale rapide.

From the cathedral to the classroom : the emergence of new discourses on religious education

In 2009, Religious Education is a designated key learning area in Catholic schools in the Archdiocese of Brisbane and, indeed, across Australia. Over the years, though, different conceptualisations of the nature and purpose of religious education have led to the construction of different approaches to the classroom teaching of religion. By investigating the development of religious education policy in the Archdiocese of Brisbane from 1984 to 2003, the study seeks to trace the emergence of new discourses on religious education. The study understands religious education to refer to a lifelong process that occurs through a variety of forms (Moran, 1989). In Catholic schools, it refers both to co-curricula activities, such as retreats and school liturgies, and the classroom teaching of religion. It is the policy framework for the classroom teaching of religion that this study explores. The research was undertaken using a policy case study approach to gain a detailed understanding of how new conceptualisations of religious education emerged at a particular site of policy production, in this case, the Archdiocese of Brisbane. The study draws upon Yeatman’s (1998) description of policy as occurring “when social actors think about what they are doing and why in relation to different and alternative possible futures” (p. 19) and views policy as consisting of more than texts themselves. Policy texts result from struggles over meaning (Taylor, 2004) in which specific discourses are mobilised to support particular views. The study has a particular interest in the analysis of Brisbane religious education policy texts, the discursive practices that surrounded them, and the contexts in which they arose. Policy texts are conceptualised in the study as representing “temporary settlements” (Gale, 1999). Such settlements are asymmetrical, temporary and dependent on context: asymmetrical in that dominant actors are favoured; temporary because dominant actors are always under challenge by other actors in the policy arena; and context - dependent because new situations require new settlements. To investigate the official policy documents, the study used Critical Discourse Analysis (hereafter referred to as CDA) as a research tool that affords the opportunity for researchers to map and chart the emergence of new discourses within the policy arena. As developed by Fairclough (2001), CDA is a three-dimensional application of critical analysis to language. In the Brisbane religious education arena, policy texts formed a genre chain (Fairclough, 2004; Taylor, 2004) which was a focus of the study. There are two features of texts that form genre chains: texts are systematically linked to one another; and, systematic relations of recontextualisation exist between the texts. Fairclough’s (2005) concepts of “imaginary space” and “frameworks for action” (p. 65) within the policy arena were applied to the Brisbane policy arena to investigate the relationship between policy statements and subsequent guidelines documents. Five key findings emerged from the study. First, application of CDA to policy documents revealed that a fundamental reconceptualisation of the nature and purpose of classroom religious education in Catholic schools occurred in the Brisbane policy arena over the last twenty-five years. Second, a disjuncture existed between catechetical discourses that continued to shape religious education policy statements, and educational discourses that increasingly shaped guidelines documents. Third, recontextualisation between policy documents was evident and dependent on the particular context in which religious education occurred. Fourth, at subsequent links in the chain, actors created their own “imaginary space”, thereby altering orders of discourse within the policy arena, with different actors being either foregrounded or marginalised. Fifth, intertextuality was more evident in the later links in the genre chain (i.e. 1994 policy statement and 1997 guidelines document) than in earlier documents. On the basis of the findings of the study, six recommendations are made. First, the institutional Church should carefully consider the contribution that the Catholic school can make to the overall pastoral mission of the diocese in twenty-first century Australia. Second, policymakers should articulate a nuanced understanding of the relationship between catechesis and education with regard to the religion classroom. Third, there should be greater awareness of the connections among policies relating to Catholic schools – especially the connection between enrolment policy and religious education policy. Fourth, there should be greater consistency between policy documents. Fifth, policy documents should be helpful for those to whom they are directed (i.e. Catholic schools, teachers). Sixth, “imaginary space” (Fairclough, 2005) in policy documents needs to be constructed in a way that allows for multiple “frameworks for action” (Fairclough, 2005) through recontextualisation. The findings of this study are significant in a number of ways. For religious educators, the study highlights the need to develop a shared understanding of the nature and purpose of classroom religious education. It argues that this understanding must take into account the multifaith nature of Australian society and the changing social composition of Catholic schools themselves. Greater recognition should be given to the contribution that religious studies courses such as Study of Religion make to the overall religious development of a person. In view of the social composition of Catholic schools, there is also an issue of ecclesiological significance concerning the conceptualisation of the relationship between the institutional Catholic Church and Catholic schools. Finally, the study is of significance because of its application of CDA to religious education policy documents. Use of CDA reveals the foregrounding, marginalising, or excluding of various actors in the policy arena.

The making of control : an ethnomethodology of choosing management accounting systems [La fabrique du controle : une ethnomethodologie du choix des outils de gestion]

This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. [Cet article vise à contribuer à la littérature sur la mise en place des systèmes de contrôle de gestion. À cette fin, nous questionnons ce qui est discuté lors du choix d’un système de contrôle et sur quoi repose in fine la décision. Cet article est fondé sur une approche ethnométhodologique de l’Armée du Salut en France permise par notre double qualité de chercheurs mais également de conseiller auprès de la direction de l’organisation entre 2000 et 2007. Un accès illimité à des données internes nous permet ainsi de mettre en lumière les aspects méconnus et invisibles du contrôle de gestion : les discussions et interactions entourant le choix d’outils. Nous contribuons à la compréhension de l’émergence du besoin de contrôle, des étapes et du processus de choix d’outils et enfin du contrôle de gestion dans une organisation à but non lucratif.]

Insurance and trust : lessons from the Christchurch Cathedral

This article examines important insurance and trust law issues that may confront trustees charged with the governance and protection of unique properties with broad community and heritage significance. Often trustee roles are assumed by community leaders without full appreciation of the potential difficulties and consequences when unforeseen circumstances arise. Three recent New Zealand court decisions in relation to the deconstruction and repair of the Christchurch Cathedral and to the interim construction of a transitional"cardboard Cathedral" highlight how difficult - and legally exposed - the role of trustee can be. The Cathedral cases go to the heart of defining the core purpose for which a Trust is created and examine the scope of discretion in fulfilling this charge its Trustees carry. Arising in the wake of the devastating Christchurch earthquakes, the Cathedral's Trustees were called upon to consider the best directions forward for a criplled and dangerous building subject to potential demolition, the wellbeing of the Cathedral's direct community, and the broader heritage and identity factors that this 'heart' of Christchurch represented. In the context of a seemingly grossly underinsured material damage cover - and faced with broader losses across the Diocese's holdings - the Trustees found that their sense of mission failed to gel with that of a community-based heritage buildings preservation trust. The High Court had to consider how monies received under the material damage policy could be applied by the Trustee in deconstructing, reinstating or repairing the Cathedral and if monies could be partly deployed to create an interim solution in the former of a transitional cathedral - all this in the context of the site-specific purpose of the Cathedral trust. The cases emphasise further the need to assess professionally the nature and quantum of cover effected to protect against various risks. In addition, in the case of historic or unusual buildings extra care must be exercised to take account additional costs associated with reinstatement so as to substantially retain the character and intrinsic value of such properties.

« Le roman est agréablement traduit » : Étude comparative sur la visibilité des traductions et des traducteurs en Finlande et en France à travers des critiques des livres

Pro gradu -työssä tutkitaan ja vertaillaan käännöskirjallisuuden arvosteluja Ranskassa ja Suomessa. Empiirinen aineisto koostuu kaikista Helsingin Sanomien ja Le Monden vuonna 2003 julkaisemista arvosteluista. Lehdissä oli yhteensä 2691 arvosteltua kirjaa, joista 845 oli käännöksiä. Päätavoite on ollut selvittää näiden valtasanomalehtien kritiikkejä tutkimalla, kummassa maassa kääntäjän ja käännöksen asema on näkyvämpi ja minkälaisia julkaistut käännöskritiikit ovat. Lisäksi tavoitteena on ollut tutkia, kumpi lehdistä on avoimempi vieraskielisiä kirjoja ja käännöksiä kohtaan. Kirja-arvostelujen lähemmälle tutkimiselle luodaan pohjaa perehtymällä kääntäjän ja käännöksen näkyvyyteen liittyviin seikkoihin. Tässä käytetään hyväksi Koskisen (2000) tutkimusta. Tutkimuksessa tarkastellaan myös, millainen on hyvä käännös eri kääntäjien ja tutkijoiden mielestä, sekä muita saman aihepiirin tutkimuksia ja aiheesta vallalla ollutta keskustelua. Lisäksi selvitetään, miksi laadukkaat käännösarvostelut ovat harvinaisia ja mistä tämä johtuu. Analyysivaiheen kvantitatiivisessa osassa perehdytään käännösten määrälliseen osuuteen sekä aineistossa että Ranskan ja Suomen kokonaisjulkaisumäärissä. Aineiston käännösarvostelut luokitellaan niiden sisällön mukaan. Tässä on käytetty soveltuvin osin Gullinin (1998) kehittelemää mallia. Käännösarvostelujen sisältöanalyysissa kiinnitetään huomiota niiden käännöstä ja kääntäjää koskeviin kommentteihin. Arvostelujen laadun ja kriitikkojen käyttämien arvosteluperusteiden pohdinta nojautuu aiheesta aikaisemmin tehtyihin teoreettisiin sekä empiirisiin tutkimuksiin. Pro gradu -työ sisältää myös erillisen katsauksen käännettyjen lastenkirjojen arvosteluihin sekä arvostelujen ulkopuolisiin kääntäjiin ja kääntämiseen liittyviin artikkeleihin. Koko tutkimuksen ajan lähestymistapa on vertaileva Le Monden ja Helsingin Sanomien välillä. Tutkimuksesta selviää, että Le Monde julkaisee huomattavasti enemmän kirja-arvosteluja. Molemmat lehdet sisältävät kuitenkin suhteellisesti yhtä paljon arvosteluja käännöskirjoista. Helsingin Sanomissa on enemmän vieraskielisten teosten arvosteluja, ja käännösten ja kääntäjän asema on huomattavasti näkyvämpi lehden kritiikeissä. Suurin osa Le Monden käännösarvosteluista sisältää vain kääntäjän nimen bibliografisissa tiedoissa. Helsingin Sanomissa vain alle puolet käännöskirjoista on arvosteltu tällä tavoin. Myös kritiikit, joissa kääntäjän nimeä ei mainita ollenkaan, ovat yleisempiä ranskalaislehdessä. Suhteellisen pieni osa käännösarvosteluista arvioi käännöksen laatua. Näille arvioille on ominaista perustelujen ja analyysin puuttuminen ja ne ovat usein lyhyitä. Arviot ovat sävyltään enimmäkseen positiivisia tai neutraaleja. Hyvin yleistä on myös se, että kriitikko sekoittaa kaksi eri asiaa: kääntäjän ja kirjailijan tyylin. Yleisin kriitikkojen käyttämä arviointikriteeri on tutkia käännöksen ja kohdekielen tai käännöksen ja lähtötekstin suhdetta. Monesti arviointikriteeri jää täysin epäselväksi. Helsingin Sanomien kritiikeissä kääntäjiin viitataan huomattavasti useammin myös itse arvostelutekstissä. Lehti tuo näkyvästi esille kääntäjiä muissakin kuin kirja-arvosteluartikkeleissaan. Sen sijaan Le Mondessa ei ole pelkästään kääntäjiä käsitteleviä tekstejä.

Outdoor portrait of Ellen Bernkopf nee Catzenstein with her husband Hans Bernkopf; Paris, France. Portraits Couples

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Brother of Lola Gruenthal in Nice, France Portraits Men

Brother of Lola Gruenthal

Albert Einstein at blackboard; College de France, Paris France Portraits Men

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Leopold Landsberger with other unidentified soldiers standing inside and around a hot air balloon at Verdun, France.

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Studio portrait of unidentified Levy brother (most likely Arthur or Hermann) in military uniform; Nogent-Sur-Seine, France.

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Writer Clara Michelson (second from left) seated at an outdoor table with three unidentified women and one unidentified man; Saint-Brevin-les-Pins, France Portraits Groups

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