Thanatos empresarial. Muerte empresarial en el sector comercial, comportamientos y consecuencias

El proceso de especialización dentro de una actividad económica es un rasgo esencial para la producción y comercialización de bienes y servicios que ayuden a suplir una necesidad en general. Es por esto, que la unidad de empresa es considerada como principal pilar para el desarrollo de cualquier sociedad a nivel mundial, pues genera empleo y riqueza, coordina los factores de producción, crea nuevas herramientas para vivir e impulsa la evolución de toda una comunidad. De esta forma, es fundamental que el Estado, a través de sus entidades, se preocupe no solo en proteger, mantener, y recuperar a la empresa sino también ayudarla en lograr una liquidación ordenada.

Estudio y análisis de los modelos de gestión aplicados en las pymes de cuenca en el sector comercial de venta al por mayor de artículos de bazar. Propuesta de un modelo de gestión integral para la empresa Distribuidora Bravo Abad en el periodo 2013- 2014

El objetivo de la presente investigación es realizar el estudio y análisis de los modelos de gestión aplicados en las pymes de Cuenca, en el sector comercial de venta al por mayor de artículos de bazar, a través de este capítulo se conoce aspectos generales del sector comercial, las Pymes a nivel nacional, la provincia, y la ciudad, en la que muestra su importancia y contribución en la economía de la ciudad. Posteriormente se desarrolla la propuesta de un modelo de gestión integral para la empresa Distribuidora Bravo Abad; la tesis se desarrolla en 5 capítulos, el segundo capítulo se realiza el análisis de la situación actual de la empresa, antecedentes generales, análisis del entorno, análisis de la industria, análisis interno. En el tercer capítulo se realiza el direccionamiento estratégico, organigrama, filosofía corporativa, desarrollando la misión, visión, valores, objetivo general, objetivos específicos, objetivos estratégicos, estrategias y el mapa estratégico. En el cuarto capítulo se construye el cuadro de mando integral o balance score card utilizando los indicadores y las perspectivas; se propone un plan operativo, para luego sugerir la evaluación y el monitoreo del cuadro de mando integral. Se finaliza con las conclusiones y recomendaciones de la propuesta del modelo de gestión, y su importancia para el funcionamiento de la empresa.

O trabalho e a competência industriosa no beneficiamento de granitos : uma cartografia ergológica

O intuito inicial desta pesquisa foi acompanhar processos de trabalho à luz do referencial teórico da Ergologia e, portanto, concebendo o trabalho como relação dialética entre técnica e ação humana. O objetivo era cartografar o trabalho no processo de beneficiamento de granitos em uma organização de grande porte localizada no Espírito Santo e, após algum tempo em campo, o problema delineou- se do seguinte modo: como se constitui a competência industriosa no beneficiamento de granitos em uma organização de grande porte? A pesquisa justifica-se uma vez que, a despeito da relevância econômica, o cenário capixaba de rochas ornamentais apresenta problemas precários no que diz respeito à gestão. Para os Estudos Organizacionais, a relevância é reforçada pelo fato de aproximar desta área a abordagem ergológica e demarcar no debate sobre competência a noção de competência industriosa, ainda não explorada nesse campo de estudo. Para realização da pesquisa, foi praticada uma cartografia ergológica, a partir da articulação das pistas cartográficas com o referencial teórico-conceitual da Ergologia, sendo utilizadas como técnicas: observação participante durante 6 meses, com uma média de 3 visitas a campo por semana; 8 entrevistas semiestruturadas e em profundidade de cerca de 50 minutos cada com trabalhadores operacionais; uma entrevista com gerente de produção e outra com representante da área de Gestão de Pessoas; conversas com os demais trabalhadores, a fim de enriquecer o diário de campo; novas conversas e observações ao final da análise, para confrontação-validação com os trabalhadores. A sistematização dos procedimentos de análise pode ser assim descrita: a) leituras flutuantes com objetivo de fazer emergirem aspectos centrais relacionados às duas dimensões do trabalho, técnica e ação humana; b) leituras em profundidade com objetivo de fazer emergirem singularidades e especificidades relativas à dialética entre ambas; c) leituras em profundidade com objetivo de fazer emergirem aspectos relativos aos ingredientes da competência industriosa. A despeito da não delimitação de categorias analíticas e subcategorias, a partir da análise emergiram cinco eixos analíticos: 1) os procedimentos a serem empregados no processo de beneficiamento de granitos, englobando: as etapas do beneficiamento; as funções a serem desempenhadas e as tarefas a serem desenvolvidas; as normas regulamentadoras; os conhecimentos técnicos necessários para programação e operação de máquinas; a ordem de produção prescrita pelo setor comercial; 2) o trabalho real, diferenciado do trabalho como emprego de procedimentos pelo foco dado à ação humana no enfrentamento de situações reais, repletas de eventos e variabilidades, em todo o processo, englobando: preparo de carga; laminação; serrada; levigamento; resinagem; polimento-classificação; retoque; fechamento de pacote; ovada de contêiner; 3) diferentes modos de usos de si que, em tendência, são responsáveis pela constituição do agir em competência em cada etapa do processo, na dialética entre técnica e ação humana; 4) o modo como cada ingrediente da competência industriosa atua e se constitui, bem como sua concentração, em tendência, em cada etapa do processo, a partir dos tipos de usos de si que, também em tendência, são mais responsáveis pelo agir em competência, apresentando assim o perfil da competência industriosa no beneficiamento de granitos na empresa em análise; 5) dois possíveis fatores potencializadores dos ingredientes da competência industriosa, a saber, a transdução e os não-humanos. A partir de todo o exposto, as últimas considerações problematizam aspectos relativos ao debate sobre competências e práticas de gestão de pessoas a partir da competência compreendida da seguinte forma: mestria no ato de tirar partido do meio e de si para gerir situações de trabalho, em que a ação consiste na mobilização de recursos dificilmente perceptíveis e descritíveis, inerentes ao trabalhador, porém constituídos e manifestos por usos de si por si e pelos outros no e para o ato real de trabalho, marcadamente num nível infinitesimal, diante de situações que demandam aplicação de protocolos concomitante à gestão de variabilidades e eventos em parte inantecipáveis e inelimináveis.

Consultoria de gestão numa entidade do setor não lucrativo

Relatório de Estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Professora Doutora Amélia Silva

A auditoria das Pequenas e Médias Empresas em Portugal: presente e futuro

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Web-application for gathering, analyzing, and processing health information about allergy data

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Report of the National Taskforce on Obesity: Obesity - the policy challenges: Executive Summary

The prevalence of overweight and obesity has increased with alarming speed over the past twenty years. It has recently been described by the World Health Organisation as a ‘global epidemic’. In the year 2000 more than 300 million people worldwide were obese and it is now projected that by 2025 up to half the population of the United States will be obese if current trends are maintained. The disease is now a major public health problem throughout Europe. In Ireland at the present time 39% of adults are overweight and 18% are obese. Of these, slightly more men than women are obese and there is a higher incidence of the disease in lower socio-economic groups. Most worrying of all is the fact that childhood obesity has reached epidemic proportions in Europe, with body weight now the most prevalent childhood disease. While currently there are no agreed criteria or standards for assessing Irish children for obesity some studies are indicating that the numbers of children who are significantly overweight have trebled over the past decade. Extrapolation from authoritative UK data suggests that these numbers could now amount to more than 300,000 overweight and obese children on the island of Ireland and they are probably rising at a rate of over 10,000 per year. A balance of food intake and physical activity is necessary for a healthy weight. The foods we individually consume and our participation in physical activity are the result of a complex supply and production system. The growing research evidence that energy dense foods promote obesity is impressive and convincing. These are the foods that are high in fat, sugar and starch. Of these potentially the most significant promoter of weight gain is fat and foods from the top shelf of the food pyramid including spreads (butter and margarine), cakes and biscuits, and confectionery, when combined are the greatest contributors to fat intake in the Irish diet. In company with their adult counterparts Irish children are also consuming large amounts of energy dense foods outside the home. A recent survey revealed that slightly over half of these children ate sweets at least once a day and roughly a third of them had fizzy drinks and crisps with the same regularity. Sugar sweetened carbonated drinks are thought to contribute to obesity and for this reason the World Health Organisation has expressed serious concerns at the high and increasing consumption of these drinks by children. Physical activity is an important determinant of body weight. Over recent decades there has been a marked decline in demanding physical work and this has been accompanied by more sedentary lifestyles generally and reduced leisure-time activity. These observable changes, which are supported by data from most European countries and the United States, suggest that physical inactivity has made a significant impact on the increase in overweight and obesity being seen today. It is now widely accepted that adults shoud be involved in 45-60 minutes, and children should be involved in at least 60 minutes per day of moderate physical activity in order to prevent excess weight gain. Being overweight today not only signals increased risk of medical problems but also exposes people to serious psychosocial problems due mainly to widespread prejudice against fat people. Prejudice against obese people seems to border on the socially acceptable in Ireland. It crops up consistently in surveys covering groups such as employers, teachers, medical and healthcare personnel, and the media. It occurs among adolescents and children, even very young children. Because obesity is associated with premature death, excessive morbidity and serious psychosocial problems the damage it causes to the welfare of citizens is extremely serious and for this reason government intervention is necessary and warranted. In economic terms, a figure of approximately â,¬30million has been estimated for in-patient costs alone in 2003 for a number of Irish hospitals. This year about 2,000 premature deaths in Ireland will be attributed to obesity and the numbers are growing relentlessly. Diseases which proportionally more obese people suffer from than the general population include hypertension, type 2 diabetes, angina, heart attack and osteoarthritis. There are indirect costs also such as days lost to the workplace due to illness arising from obesity and output foregone as a result of premature death. Using the accepted EU environmental cost benefit method, these deaths alone may be costing the state as much as â,¬4bn per year. The social determinants of physical activity include factors such as socio-economic status, education level, gender, family and peer group influences as well as individual perceptions of the benefits of physical activity. The environmental determinants include geographic location, time of year, and proximity of facilities such as open spaces, parks and safe recreational areas generally. The environmental factors have not yet been as well studied as the social ones and this research gap needs to be addressed. Clearly there is a public health imperative to ensure that relevant environmental policies maximise opportunities for active transport, recreational physical activity and total physical activity. It is clear that concerted policy initiatives must be put in place if the predominantly negative findings of research regarding the determinants of food consumption and physical activity are to be accepted, and they must surely be accepted by government if the rapid increase in the incidence of obesity with all its negative consequences for citizens is to be reversed. So far actions surrounding nutrition policies have concentrated mostly on actions that are within the remit of the Department of Health and Children such as implementing the dietary guidelines. These are important but government must now look at the totality of policies that influence the type and supply of food that its citizens eat and the range and quality of opportunities that are available to citizens to engage in physical activity. This implies a fundamental examination of existing agricultural, industrial, economic and other policies and a determination to change them if they do not enable people to eat healthily and partake in physical activity. The current crisis in obesity prevalence requires a population health approach for adults and children in addition to effective weight-reduction management for individuals who are severely overweight. This entails addressing the obesogenic environment where people live, creating conditions over time which lead to healthier eating and more active living, and protecting people from the widespread availability of unhealthy food and beverage options in addition to sedentary activities that take up all of their leisure time. People of course have a fundamental right to choose to eat what they want and to be as active as they wish. That is not the issue. What the National Taskforce on Obesity has had to take account of is that many forces are actively impeding change for those well aware of the potential health and well-being consequences to themselves of overweight and obesity. The Taskforce’s social change strategy is to give people meaningful choice. Choice, or the capacity to change (because the strategy is all about change), is facilitated through the development of personal skills and preferences, through supportive and participative environments at work, at school and in the local community, and through a dedicated and clearly communicated public health strategy. High-level cabinet support will be necessary to implement the Taskforce’s recommendations. The approach to implementation must be characterised by joined-up thinking, real practical engagement by the public and private sectors, the avoidance of duplication of effort or crosspurpose approaches, and the harnessing of existing strategies and agencies. The range of government departments with roles to play is considerable. The Taskforce outlines the different contributions that each relevant department can make in driving its strategy forward. It also emphasises its requirement that all phases of the national strategy for healthy eating and physical activity are closely monitored, analysed and evaluated. The vision of the Taskforce is expressed as: An Irish society that enables people through health promotion, prevention and care to achieve and maintain healthy eating and active living throughout their lifespan. Its high-level goals are expressed as follows: Its recommendations, over eighty in all, relate to actions across six broad sectors: high-level government; education; social and community; health; food, commodities, production and supply; and the physical environment. In developing its recommendations the Taskforce has taken account of the complex, multisectoral and multi-faceted determinants of diet and physical activity. This strategy poses challenges for government, within individual departments, inter-departmentally and in developing partnerships with the commercial sector. Equally it challenges the commercial sector to work in partnership with government. The framework required for such initiative has at its core the rights and benefits of the individual. Health promotion is fundamentally about empowerment, whether at the individual, the community or the policy level.

Obesity - the policy challenges: The report of the National Taskforce on Obesity

Click here to download PDF The prevalence of overweight and obesity has increased with alarming speed over the past twenty years. It has recently been described by the World Health Organisation as a ‘global epidemic’. In the year 2000 more than 300 million people worldwide were obese and it is now projected that by 2025 up to half the population of the United States will be obese if current trends are maintained. The disease is now a major public health problem throughout Europe. In Ireland at the present time 39% of adults are overweight and 18% are obese. Of these, slightly more men than women are obese and there is a higher incidence of the disease in lower socio-economic groups. Most worrying of all is the fact that childhood obesity has reached epidemic proportions in Europe, with body weight now the most prevalent childhood disease. While currently there are no agreed criteria or standards for assessing Irish children for obesity some studies are indicating that the numbers of children who are significantly overweight have trebled over the past decade. Extrapolation from authoritative UK data suggests that these numbers could now amount to more than 300,000 overweight and obese children on the island of Ireland and they are probably rising at a rate of over 10,000 per year. A balance of food intake and physical activity is necessary for a healthy weight. The foods we individually consume and our participation in physical activity are the result of a complex supply and production system. The growing research evidence that energy dense foods promote obesity is impressive and convincing. These are the foods that are high in fat, sugar and starch. Of these potentially the most significant promoter of weight gain is fat and foods from the top shelf of the food pyramid including spreads (butter and margarine), cakes and biscuits, and confectionery, when combined are the greatest contributors to fat intake in the Irish diet. In company with their adult counterparts Irish children are also consuming large amounts of energy dense foods outside the home. A recent survey revealed that slightly over half of these children ate sweets at least once a day and roughly a third of them had fizzy drinks and crisps with the same regularity. Sugar sweetened carbonated drinks are thought to contribute to obesity and for this reason the World Health Organisation has expressed serious concerns at the high and increasing consumption of these drinks by children. Physical activity is an important determinant of body weight. Over recent decades there has been a marked decline in demanding physical work and this has been accompanied by more sedentary lifestyles generally and reduced leisure-time activity. These observable changes, which are supported by data from most European countries and the United States, suggest that physical inactivity has made a significant impact on the increase in overweight and obesity being seen today. It is now widely accepted that adults shoud be involved in 45-60 minutes, and children should be involved in at least 60 minutes per day of moderate physical activity in order to prevent excess weight gain. Being overweight today not only signals increased risk of medical problems but also exposes people to serious psychosocial problems due mainly to widespread prejudice against fat people. Prejudice against obese people seems to border on the socially acceptable in Ireland. It crops up consistently in surveys covering groups such as employers, teachers, medical and healthcare personnel, and the media. It occurs among adolescents and children, even very young children. Because obesity is associated with premature death, excessive morbidity and serious psychosocial problems the damage it causes to the welfare of citizens is extremely serious and for this reason government intervention is necessary and warranted. In economic terms, a figure of approximately â,¬30million has been estimated for in-patient costs alone in 2003 for a number of Irish hospitals. This year about 2,000 premature deaths in Ireland will be attributed to obesity and the numbers are growing relentlessly. Diseases which proportionally more obese people suffer from than the general population include hypertension, type 2 diabetes, angina, heart attack and osteoarthritis. There are indirect costs also such as days lost to the workplace due to illness arising from obesity and output foregone as a result of premature death. Using the accepted EU environmental cost benefit method, these deaths alone may be costing the state as much as â,¬4bn per year. The social determinants of physical activity include factors such as socio-economic status, education level, gender, family and peer group influences as well as individual perceptions of the benefits of physical activity. The environmental determinants include geographic location, time of year, and proximity of facilities such as open spaces, parks and safe recreational areas generally. The environmental factors have not yet been as well studied as the social ones and this research gap needs to be addressed. Clearly there is a public health imperative to ensure that relevant environmental policies maximise opportunities for active transport, recreational physical activity and total physical activity. It is clear that concerted policy initiatives must be put in place if the predominantly negative findings of research regarding the determinants of food consumption and physical activity are to be accepted, and they must surely be accepted by government if the rapid increase in the incidence of obesity with all its negative consequences for citizens is to be reversed. So far actions surrounding nutrition policies have concentrated mostly on actions that are within the remit of the Department of Health and Children such as implementing the dietary guidelines. These are important but government must now look at the totality of policies that influence the type and supply of food that its citizens eat and the range and quality of opportunities that are available to citizens to engage in physical activity. This implies a fundamental examination of existing agricultural, industrial, economic and other policies and a determination to change them if they do not enable people to eat healthily and partake in physical activity. The current crisis in obesity prevalence requires a population health approach for adults and children in addition to effective weight-reduction management for individuals who are severely overweight. This entails addressing the obesogenic environment where people live, creating conditions over time which lead to healthier eating and more active living, and protecting people from the widespread availability of unhealthy food and beverage options in addition to sedentary activities that take up all of their leisure time. People of course have a fundamental right to choose to eat what they want and to be as active as they wish. That is not the issue. What the National Taskforce on Obesity has had to take account of is that many forces are actively impeding change for those well aware of the potential health and well-being consequences to themselves of overweight and obesity. The Taskforce’s social change strategy is to give people meaningful choice. Choice, or the capacity to change (because the strategy is all about change), is facilitated through the development of personal skills and preferences, through supportive and participative environments at work, at school and in the local community, and through a dedicated and clearly communicated public health strategy. High-level cabinet support will be necessary to implement the Taskforce’s recommendations. The approach to implementation must be characterised by joined-up thinking, real practical engagement by the public and private sectors, the avoidance of duplication of effort or crosspurpose approaches, and the harnessing of existing strategies and agencies. The range of government departments with roles to play is considerable. The Taskforce outlines the different contributions that each relevant department can make in driving its strategy forward. It also emphasises its requirement that all phases of the national strategy for healthy eating and physical activity are closely monitored, analysed and evaluated. The vision of the Taskforce is expressed as: An Irish society that enables people through health promotion, prevention and care to achieve and maintain healthy eating and active living throughout their lifespan. Its high-level goals are expressed as follows: Its recommendations, over eighty in all, relate to actions across six broad sectors: high-level government; education; social and community; health; food, commodities, production and supply; and the physical environment. In developing its recommendations the Taskforce has taken account of the complex, multisectoral and multi-faceted determinants of diet and physical activity. This strategy poses challenges for government, within individual departments, inter-departmentally and in developing partnerships with the commercial sector. Equally it challenges the commercial sector to work in partnership with government. The framework required for such initiative has at its core the rights and benefits of the individual. Health promotion is fundamentally about empowerment, whether at the individual, the community or the policy level.

Adesão de Cabo Verde à Organização Mundial do Comércio - Problemas, Desafios e Perspectivas

A dinâmica de desenvolvimento de Cabo Verde vem sendo uma constante, com ganhos significativos para o país, como atestam a recente adesão à Organização Mundial do Comércio, a graduação a País de Rendimento Médio e a Parceria Especial com a União Europeia. No dia 23 de Julho de 2008, Cabo Verde tornou-se no 153º Estado membro da Organização Mundial do Comércio, sendo que nesta conquista foi o primeiro país Africano e o terceiro País Menos Avançado a conseguir este importante marco via negocial. As vantagens advenientes desta adesão são muitas, sendo de destacar a maior confiança dos investidores no país ao propiciar-se a expansão do mercado e a realização de negócios num ambiente mais seguro e estável, e ainda a possibilidade de melhoria da qualidade de prestação de serviços, uma vez que tudo passou a ser norteado por padrões e regras do comércio internacional. Este trabalho foi elaborado com base em pesquisa bibliográfica e exploratória necessária à construção de um referencial teórico sobre o assunto em questão, tendo como base artigos, livros, revistas e consultas em websites. Finalizando, para avaliação, apresentamos uma componente prática com base num questionário aplicado ao tecido empresarial, com perguntas abertas e de múltipla escolha, onde os inquiridos puderam fazer a sua apreciação relativa ao processo de adesão, e às expectativas advenientes. Os resultados obtidos no final do trabalho mostraram de forma clara e inequívoca a necessidade de Cabo Verde se reorganizar, reforçar o sector privado e a competitividade das empresas, através de, designadamente: melhoria do ambiente fiscal das empresas, fomento e apoio às pequenas e médias empresas. Outrossim, há que dar seguimento as reformas no sector comercial, capacitando e formando quadros nacionais uma vez que estes desempenham um papel essencial no crescimento económico do país e permitem dar maior previsibilidade aos investidores, sendo este último um dos pilares decisivos no requisito do investimento externo. The dynamics of the development of Cape Verde is becoming a constant, with significant gains to the country, as attests the recent adhesion to the World Trade Organization, the graduation to Country of Medium Revenue, as well as the Special Partnership with the European Union. On July 23, 2008, Cape Verde became the 153rd State member of the World Trade Organization, and in this conquest it was the first African country and the third Less Advanced Country to get this mark through negotiable way. The advantages proceeding from this adhesion are many, highlighting the investors' largest trust in the country when propitiating the expansion of the market and the accomplishment of business in a safer and stable atmosphere, and still the possibility of improvement of the quality of installment of services, once everything started being guided by patterns and rules of the international trade. This work was elaborated based on bibliographical and exploratory researches necessary to the construction of the theoretical referential about the subject in question, based on articles, books, magazines and website researches. Concluding, for evaluation, we presented a practical component based on a questionnaire applied to the managerial stuff, with open and multiple choice questions, where the inquired could make his appreciation related to the adhesion process, and the proceeding expectations. The results obtained at the end of the work, showed in a clear way the need of Cape Verde to organize, to reinforce the private sector and the competitiveness of the companies, through, namely: the improvement of the fiscal atmosphere of the companies, fomentation and support of the small and medium companies. Meanwhile, it is important to continue the reforms in the commercial sector, qualifying and forming national staff once they play an essential part in the economic growth of the country and allow giving a larger previsibility to the investors, being this last one, one of the decisive pillars in the requirement of the external investment.

Broadening the horizon--level 2.5 of the HUPO-PSI format for molecular interactions.

BACKGROUND: Molecular interaction Information is a key resource in modern biomedical research. Publicly available data have previously been provided in a broad array of diverse formats, making access to this very difficult. The publication and wide implementation of the Human Proteome Organisation Proteomics Standards Initiative Molecular Interactions (HUPO PSI-MI) format in 2004 was a major step towards the establishment of a single, unified format by which molecular interactions should be presented, but focused purely on protein-protein interactions. RESULTS: The HUPO-PSI has further developed the PSI-MI XML schema to enable the description of interactions between a wider range of molecular types, for example nucleic acids, chemical entities, and molecular complexes. Extensive details about each supported molecular interaction can now be captured, including the biological role of each molecule within that interaction, detailed description of interacting domains, and the kinetic parameters of the interaction. The format is supported by data management and analysis tools and has been adopted by major interaction data providers. Additionally, a simpler, tab-delimited format MITAB2.5 has been developed for the benefit of users who require only minimal information in an easy to access configuration. CONCLUSION: The PSI-MI XML2.5 and MITAB2.5 formats have been jointly developed by interaction data producers and providers from both the academic and commercial sector, and are already widely implemented and well supported by an active development community. PSI-MI XML2.5 enables the description of highly detailed molecular interaction data and facilitates data exchange between databases and users without loss of information. MITAB2.5 is a simpler format appropriate for fast Perl parsing or loading into Microsoft Excel.

Sport-based corporate social responsibility in European professional football

In the past few decades, sport has become a major business with remarkable international reach. As part of the commercial sector of sport, professional sport is said to be intrinsically different from other businesses due to its unique characteristics, such as the peculiar economics and the intense loyalty of fans. Simultaneously with the growing business aspect, sport continues to have great social and cultural impacts on our society. Sport has also become an increasingly popular means of attending social problems due to its alleged suitability for such purposes and its popular appeal. A great number of actors in the professional sport industry have long been involved in socially responsible activities, many of which have been sport-related. While Corporate Social Responsibility (CSR) has been extensively studied in general, its role in the professional sport industry has received less attention in the academic research until recently. It has been argued that due to the unique characteristics of professional sport, CSR should also be studied in this particular context. The objective of this study was to contribute to filling the research gap and increase the understanding of CSR in the context of professional sport by examining sport-related CSR realized by professional football clubs in Europe. The theoretical part of this study leaned on previous literature about using sport as a means of attending social issues and the role of CSR in professional sport industry. The empirical part of the study was carried out through web site analyses and interviews. The clubs to be examined were chosen by using purposive sampling technique and taking into consideration the accessibility and suitability of information the clubs could offer. The method used for analyzing the data was qualitative content analysis. The empirical findings were largely in line with the theoretical framework of the study. The sportrelated CSR of the clubs was concentrated on teaching the participants diverse skills and values, improving their health, encouraging social inclusion, supporting disabled people, and promoting overall participation in sport. The clubs also emphasized the importance of local communities as targets of their CSR. CSR had been an integral part of the clubs’ activities from the beginning, but there were remarkable differences between large and small clubs in terms of structured organization and realization of their CSR. Measuring and evaluation of CSR appeared to be a challenge for most clubs regardless of their size and resources. The motives for the clubs to engage in CSR seemed to be related to the clubs’ values or to their stakeholders’ interests. In general, the clubs’ CSR went beyond what the society is likely to expect from them in legal or ethical sense.

Litium-polymeeri- ja litium-rautafosfaattiakkujen käyttö kannettavassa audiolaitteessa

Akkuteknologia on kehittynyt viime vuosina erityyppisten litium-ioniakkujen hallitessa markkinoita. Uutta teknologiaa kaupallisissa litium-pohjaisissa akuissa edustavat litium-polymeeri- ja litium-rautafosfaattiakut. Työn tarkoituksena oli selvittää soveltuvatko litium-polymeeri- ja litium-rautafosfaattiakut kannettavaan audiolaitteeseen ja verrata näitä Ni-Cd- ja Ni-Mh-akkuihin sekä LiCoO2- ja LiMnO4-kemian litium-ioniakkuihin. Kyseisten akkutyyppien soveltuvuutta kannettavaan audiolaitteeseen ei kirjallisuudessa ole juuri tutkittu. Työ toteutettiin kirjallisuustutkimuksena.

Osaamiskartoitus osaamisen mittaamisen välineenä

Yrityksen aineeton pääoma ja etenkin osaaminen on arvokasta, mutta sen mittaaminen on vaikeaa. Osaaminen on ensin tunnistettava, jotta sitä voidaan kehittää. Tässä tutkimuksessa on tarkoitus luoda kaupan alalle osaamiselle lukuarvo, joka voidaan viedä ketjun tuloskorttiin. Tutkimusaineisto koostuu kuvailevasta ja tilastollisesta osasta. Case yrityksenä on Osuuskauppa Hämeenmaan Sale-ketju ja kartoitus kohdentuu päivittäistavarakaupan myyjän osaamistarpeisiin. Tutkimus toteutettiin kvalitatiivisena tutkimuksena, mutta yhteenvedossa on myös kvantitatiivisia piirteitä. Kuvaileva aineisto koostui ryhmähaastattelusta, joka tehtiin lomakkeen suunnitteluvaiheessa haastattelemalla Osuuskauppa Hämeenmaan Sale-ketjun esimiehiä tulevaisuuden osaamistarpeista. Tilastollinen aineisto koostui osaamistarpeiden kartoituksessa käytetystä kyselystä. Tutkimuksessa tulevaisuuden osaamisen tarve eroaa tutkijoiden esittämästä näkemyksestä ja painottuu asenne osaamiseen. Sale-ketjun asenne osaamisissa vahvuuksia ovat: sitoutuminen omaan työhön ja halu oppia. Ammattiosaamiset kuten hyllytys ja kassatyö ovat myös vahvuuksia. 2013 vuoden tutkimuksessa suurimmat kehitystarpeet olivat tilausjärjestelmien hallitsemisessa sekä kilpailuetuosaamisissa. Yksiköiden välissä tarkastelussa löytyi selkeitä eroja, mutta erot eivät olleet riippuvaisia yksikön koosta tai työryhmän keski-iästä. Tutkimuksen tuloksena jokaiselle yksikölle tuotettiin yhteenveto sen hetkisestä osaamisesta, selvittäen vahvuudet ja kehittämisalueet. Näiden pohjalta tehtiin yksiköille kehityssuunnitelmat sekä jokaiselle työntekijälle henkilökohtainen kehityssuunnitelma kehityskeskustelun yhteydessä. Tämän tutkimuksen mukaan osaaminen, työtyytyväisyys ja asiakastyytyväisyys korreloivat keskenään. Yksikössä, jossa on hyvä osaaminen, ovat myös työtyytyväisyys ja asiakaspalvelu kunnossa. Vaikuttava tekijä taustalla on johtaminen. Esimiehet, jotka jakavat vastuuta työryhmässään saavuttivat osaamisessa suurempaa kehitystä kuin ne esimiehet, jotka eivät vastuuta jakaneet. Päivittäistavarakauppa on murroksessa tällä hetkellä ja tulevaisuuden osaamistarpeet ovat muuttuneet jo tämän tutkimuksen aikana. Vuonna 2014 toteutettiin sama kartoitus kuin vuonna 2013 ja voitiin todeta osaamistarpeen muuttuneen. Kustannustietous ja kriisienhallinta ovat työryhmien arkea ja osaamisalueet kuten työssä jaksaminen, ripeys ja muutosvalmius ovat korostuneet vuoden aikana. Henkilöstöjohtamisen luonteessa on myös havaittavissa muutoksia, kauaskantoinen tekeminen on muuttunut ketteräksi ja joustavaksi strategiseksi kumppanuudeksi. Osaamista johdetaan edelleen hyvin perinteisin menetelmin, johtaminen on vain entistä kohdennetumpaa. Tutkimuksessa syntyi kuvaava malli henkilöstöjohtamisen luonteesta sekä kaupanalan osaamistarpeesta 2014.

Le transfert de documents conformes et la résolution du contrat pour leur non-conformité selon la convention de Vienne sur la vente internationale de marchandises

La présente étude examine une des difficultés que soulève l'exécution des contrats de vente mettant en relation des parties situées dans des pays différents. Ces contrats connaissent des problèmes bien particuliers. En effet, en donnant lieu à l'expédition des marchandises vendues, ces contrats obligent aussi le vendeur à transférer à l'acheteur les documents conformes représentatifs de celles-ci. La non-conformité des documents se distingue de la non-conformité des marchandises et constitue une source principale des litiges visant la résolution des contrats dans ce secteur commercial. La diversité des solutions susceptibles de s'y appliquer est devenue une réalité depuis que les droits internes doivent coexister avec les règles de la Convention de Vienne sur la vente internationale de marchandises. En principe, aucune difficulté ne se pose lorsqu'un droit interne est désigné comme étant le droit compétent: il suffirait d'appliquer les solutions de ce droit. Ainsi, par exemple, l'acheteur peut résoudre le contrat si les documents ne sont pas conformes aux stipulations contractuelles sur la base du concept de fundamental breach (en cas de vente non documentaire) ou sur la base de la stricte conformité (en cas de vente documentaire) que retiennent les droits anglo-américain; en revanche dans les systèmes de droit civil (où la distinction entre vente documentaire et vente non documentaire n'existe pas), pareille résolution du contrat basée sur le défaut de conformité des documents n'est possible qu'en présence d'un préjudice important ou d'un défaut majeur. Plusieurs justifications fondamentales sous-tendent la raison d'être des solutions retenues par les droits nationaux: quête de sécurité juridique et recherche de solution conforme aux besoins des opérateurs du commerce international. Néanmoins, il appert que de telles justifications sont également présentes dans la Convention de Vienne. De plus, cette Convention oblige le vendeur à transférer à l'acheteur les documents conformes de la vente. Cependant, elle le fait de manière indirecte sans pour autant préciser quels types de documents doivent faire l'objet du transfert. L'opportunité d'un tel transfert dépendra donc, sous réserves des dispositions impératives, de l'accord des parties et des usages commerciaux qui ont préséance sur les règles unifiées. Ce qui en fait parfois une question d'interprétation du contrat ou une question de comblement des lacunes de ce droit uniforme de la vente internationale. En ce sens, ce dernier droit diffère des droits nationaux qui sont plus clairs à cet égard. Quant aux conditions de la résolution du contrat pour non-conformité des documents, quel que soit le système national considéré, la solution qu'il consacre contraste avec celle prévue par la Convention de Vienne qui n'admet une telle sanction qu'en présence d'une contravention essentielle. Cette dualité entre droits nationaux et droit matériel uniforme nous met en face d'un constat bien évident: l'avènement de la Convention de Vienne sur la vente internationale de marchandises et la règle de la contravention essentielle qu'elle consacre, perturbent le paysage juridique jusqu'ici en vigueur dans chacun des États signataires. Ce qui justifie tout l'intérêt du sujet: la contravention essentielle par opposition à la règle de la stricte conformité et celle basée sur l'importance du préjudice prévues par les droits internes sont-elles des règles exclusives l'une de l'autre? La réponse est loin d'être certaine en dépit des convergences possibles dans le dénouement du contentieux de la résolution, même si par ailleurs il faut admettre qu'il s'agit de régimes juridiques bien différents. Tout en subordonnant la résolution du contrat à l'existence d'une contravention essentielle, lorsque la Convention de Vienne s'applique (DEUXIÈME PARTIE), la présente étude propose une interprétation de celle-ci en examinant son contenu ainsi que les différentes sources qui interfèrent dans sa mise en œuvre afin de démontrer que ce droit uniforme, malgré ses limites, régit les aspects documentaires de la vente internationale (PREMIÈRE PARTIE).

Nutritional information of meals supplied by companies, participating in the workers` meal program in Sao Paulo, Brazil

Objective. To compare the nutritional value of meals provided by companies participating in the Workers` Meal Program in the city of Sao Paulo, Brazil, to the nutritional recommendations and guidelines established by the Ministry of Health for the Brazilian population. Methods. The 72 companies studied were grouped according to economic sector (industrial, services, or commerce), size (micro, small, medium, or large), meal preparation modality (prepared on-site by the company itself, on-site by a hired caterer, or off-site by a hired caterer), and supervision by a dietitian (yes or no). The per capita amount of food was determined based on the lunch, dinner, and supper menus for three days. The nutritional value of the meals was defined by the amount of calories, carbohydrates, protein, total fat, polyunsaturated fat, saturated fat, trans fat, sugars, cholesterol, and fruits and vegetables. Results. Most of the menus were deficient in the number of fruits and vegetables (63.9%) and amount of polyunsaturated fat (83.3%), but high in total fat (47.2%) and cholesterol (62.5%). Group 2, composed of mostly medium and large companies, supervised by a dietician, belonging to the industrial and/or service sectors, and using a hired caterer, on averaged served meals with higher calorie content (P < 0.001), higher percentage of polyunsaturated fat (P < 0.001), more cholesterol (P = 0.015), and more fruits and vegetables (P < 0.001) than Group 1, which was composed of micro and small companies from the commercial sector, that prepare the meals themselves on-site, and are not supervised by a dietitian. Regarding the nutrition guidelines set for the Brazilian population, Group 2 meals were better in terms of fruit and vegetable servings (P < 0.001). Group I meals were better in terms of cholesterol content (P = 0.05). Conclusions. More specific action is required targeting company officers and managers in charge of food and nutrition services, especially in companies without dietitian supervision.