El presente plan de negocios tiene el objetivo de analizar la deseabilidad, factibilidad y rentabilidad de una propuesta de creación de una consultora que brinda un servicio para integrar la responsabilidad social en empresas, haciendo uso de la ISO 26000. Para este fin, nos hemos basado en la determinación de la demanda por el servicio de consultoría en empresas de diversos sectores y tamaños que operan en el país. Se realizó el análisis PEST cuyos resultados demostraron un entorno favorable para el desarrollo del plan. Luego, al emplear el análisis de las cinco fuerzas de Porter se determinó una alta atractividad del sector para el desarrollo del negocio. Los resultados del sondeo de mercado mostraron la existencia de empresas interesadas en nuestro servicio. También se logró determinar la disposición de inversión de los clientes en un monto que asciende a S/ 36,000 (sin IGV) aproximadamente. Se plantea una estrategia de posicionamiento basada en los beneficios de la ISO 26000. Además, teniendo en cuenta la diversidad del mercado se determinan las ventajas competitivas. Y empleando como herramienta el Business Model Canvas se plantea un servicio integral ofrecido a las empresas y/o sectores hoy desatendidos. El plan da a conocer la Norma Técnica Peruana ISO 26000 como guía de responsabilidad social que favorece el conocimiento de lo que realmente es la responsabilidad social y cómo aplicarla en las empresas. Finalmente, el análisis financiero permite obtener un VAN de S/ 162,366.33 y una TIR del 49% y concluir que el proyecto es rentable económica y financieramente. / This business plan aims at analysing desirability, feasibility and profitability of a proposal to set up a consultancy firm which provides a service to integrate social responsibility into a company using ISO 26000. In order to do so, we have started from establishing the demand for consultancy service in companies of various sizes and in different sectors which operate in our country. We conducted the PEST analysis, which showed a likely setting for carrying out the plan. After that, the use of the Porter’s five forces model helped determine high attractiveness of the sector for conducting this business. The market survey results showed the existence of companies interested in our service. We could also determine customers’ willingness to invest a sum of money which amounts to about S/ 36,000 (without GST). We outline a positioning strategy based on the benefits of ISO 26000. In addition, we have determined competitive advantages taking market diversity into consideration. Using Business Model Canvas as a tool, we propose a comprehensive service offered to companies and/or sectors which are disregarded at present. Our plan announces the Peruvian ISO 26000 technical standard as a social responsibility guide, which favours the knowledge of what social responsibility truly is and how to implement it in companies. Finally, the financial analysis allows us to obtain NPV of s/ 162,366.33 and an IRR of 49% and to conclude that the project is financially and economically profitable. / Tesis

Orientador: Daniele Cristina Cataneo / Resumo: Introdução: Considerando que no Brasil, observou-se um crescimento exponencial das demandas judiciais relacionadas aos serviços prestados pelos profissionais da saúde, entende-se necessário um estudo aprofundado à respeito do erro médico com abordagem direta a esse profissional, carecedor de tratamento especial e protetivo sempre que, diante das falhas oriundas do seu exercício profissional, forem verificados fatores de imprevisibilidade capazes de comprometer a exitosa prestação do serviço ofertado. Necessária também, a abordagem no presente trabalho, das mudanças na relação entre o profissional da saúde e o paciente, as prerrogativas de facilitação do acesso ao judiciário, o atendimento aos protocolos clínicos preestabelecidos, dentre outras variáveis, sendo que tais pontos são relevantes para o crescente aumento das ações judiciais e, por consequência, a forma que as decisões são proferidas ao apreciar problemáticas dessa natureza. Objetivos: Descrever acerca da problemática do erro médico quando analisado sob a ótica da responsabilidade civil. Explorar a teoria da responsabilidade civil, a extensão das variáveis de responsabilidade, legislações pertinentes, além de comparar decisões proferidas no Brasil e em outros países. Metodologia: Fora realizada uma revisão da literatura existente sobre o tema e assim elaborada uma dissertação que reuniu e analisou doutrinas acerca do erro médico. Dentre os materiais que foram utilizados, estão as legislações nacionais e internaciona... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Introduction: Considering that in Brazil, there has been an exponential increase in the legal demands related to the services provided by health professionals, it is necessary to conduct an in-depth study about medical error with a direct approach to this professional, who needs special and protective treatment, whenever, in the face of failures arising from their professional practice, unpredictable factors are verified that can compromise the successful provision of the service offered. It is also necessary, the approach in the present work, of the changes in the relationship between the health professional and the patient, the prerogatives of facilitating access to the judiciary, the attendance to the pre-established clinical protocols, among other variables, and such points are relevant to the increasing increase in lawsuits and, consequently, the way in which decisions are rendered when considering problems of this nature. Objectives: To describe the problem of medical error when analyzed from the perspective of civil liability. Explore the theory of civil liability, the extent of liability variables, relevant legislation, and compare decisions made in Brazil and other countries. Methodology: A review of the existing literature on the topic had been carried out and a dissertation was prepared, which brought together and analyzed doctrines about medical error. Among the materials that were used, there are national and international laws covering the theme and existing leg... (Complete abstract click electronic access below) / Mestre

Cette thèse s’éloigne des cadres habituels des recherches en gestion ayant étudié les tensions en matière de RSE pour adopter un nouveau cadre intégrateur afin d'explorer de manière descriptive son intégration à la fois aux niveaux individuel, organisationnel et institutionnel.Des analyses de contenus d’entretiens, de documents historiques et de récits de vie ont permis de mettre au point un modèle décrivant les conditions nécessaires à l’intégration de la RSE au sein d’un système social. Ainsi, les modalités des structures de signification, de légitimation et de domination sont examinées (Giddens, 1984) afin de révéler les caractéristiques et les mécanismes sous-tendant les schémas interprétatifs, normes et ressources mobilisés (Giddens, 1984).Cette thèse contribue à la littérature sur la RSE en remettant en question les idées conventionnelles selon lesquelles celle-ci est intrinsèquement complexe, et suggère que les éléments constitutifs de la RSE ne sont pas nécessairement divergents et difficiles à mettre en œuvre simultanément. En ce sens, elle démontre qu’une congruence peut se produire entre la structure institutionnelle et les actions RSE sous certaines conditions. / Constructed upon management research that has studied CSR tensions, this thesis shifts away from the usual frames toward a new integrative frame to descriptively explore the integration of CSR at the individual, organizational and institutional levels simultaneously.The content analyses of interviews, historic documents and self-narratives yielded insights which enabled us to build a model describing the necessary conditions for CSR integration to occur. In this way, the structural modalities of the signification, legitimation and domination structures are examined and the dynamics which attend the integration of CSR in the social system are explored in order to reveal the characteristics and mechanisms underlying the interpretative schemes, norms and resources (Giddens, 1984).Consequently, a model of a sustainable paradigm grounded in empirical data is developed and the theoretical implications discussed. This thesis contributes to the CSR literature by challenging the conventional ideas that CSR is inherently difficult in suggesting that the constitutive elements of CSR are not necessarily divergent and difficult to implement simultaneously. In this sense, it empirically demonstrates that congruence between the institutional structure and CSR may occur under certain conditions.

Ce travail de thèse restitue une part de notre expérience de psychologue clinicienne en centre de détention, établissement pénitentiaire qui est dévolu à l'exécution de la peine. À partir de la psychothérapie de patients condamnés à une peine de réclusion criminelle (soit à un minimum de dix ans d'emprisonnement), nous avons dégagé deux questions principales et complémentaires pour orienter notre recherche : à quelles conditions la situation traversée par ces patients peut-elle constituer une ouverture au travail psychothérapeutique ? Quelle est place du judiciaire dans cette expérience et par quels effets se manifeste-t-il ? Le centre de détention étant le lieu désigné pour que s'élaborent les suites du procès pénal, nous étudions la marque de ce dernier dans le vécu des patients et sur le cadre thérapeutique. Le procès étant l'instance et l'évènement qui lie le sujet à son crime et à sa condamnation, nous proposons de parler de « judiciaire-carcéral » pour souligner l'intrication de ces dimensions, spécifiant le vécu de l'enfermement en tant que peine. Faisant l'hypothèse que le crime, la condamnation et l'enfermement sont susceptibles d'actualiser des enjeux essentiels de la constitution psychique, nous exposons les situations de trois patients rencontrés dans un cadre psychothérapique hebdomadaire. L'analyse du matériel met en relief les ressorts du travail de subjectivation tel qu'il peut s'opérer durant ce temps de réclusion et, éventuellement, instaurer un nouveau rapport du sujet à lui-même. Nous concluons sur les limites méthodologiques de notre recherche et sur les voies qu'elle invite à explorer dans de futurs travaux. / This thesis work shows a part of our experience as a clinical psychologist within a detention center, which is the institution destined to the execution of sentences. Studying the therapy of patients who were condemned to criminal imprisonment (for ten years or more), we identified two major and complementary questions to guide our research : under which conditions the situation patients went through could be an opening to psychotherapeutic work ? What is the judicial system's role among this experience and how does it manifest itself ? The detention center being the designated place for the criminal trial sentences to set up, we study the impression this latter left in patients mind and in the therapeutic context. The trial being the event connecting the subject to his crime and his punishment, we offer to talk about "judicial-prison system" in order to emphasise the intricacy of these dimensions which specifies the incarceration experience as a sentence. Assuming that the crime, the sentence and the incarceration are likely to update essentials issues of the mental constitution, we present the situations of three patients we met along a weekly psychotherapeutic setting. The material analysis highlights the subjectivation process mechanisms, showing how it can operate during this detention and, eventually, create a new self-consciousness. As a conclusion we discuss the methodological limits of our research and the new ways it can invite the coming studies to explore.

Ce mémoire propose une analyse de la souffrance dans le dernier ouvrage majeur d’Emmanuel Levinas, Autrement qu’être (1974). Notre recherche vise à exposer le rôle déterminant de la souffrance dans l’ouverture à une signification qui transcende l’être et à démontrer la pertinence d’une conception de la responsabilité enracinée dans une interprétation intersubjective de la souffrance. Le premier chapitre examine le double rôle de la souffrance comme affect préréflexif du corps et comme modalité par laquelle cette dimension affective se refuse à la thématisation. Dans le deuxième chapitre, nous considérons le rôle de la souffrance au sein d’une herméneutique du sujet en détaillant l’influence de la tradition hébraïque sur la pensée de Levinas. En portant une attention particulière à la notion de substitution, pièce centrale de l’oeuvre, nous verrons que la souffrance constitue une orientation éthique de la subjectivité. Finalement, dans le troisième chapitre, nous interrogeons la portée d’une éthique constituée à partir de l’intersubjectivité de la souffrance. En discutant de sa conception du témoignage et du messianisme, nous démontrons que chez Levinas la souffrance est mobilisée pour ancrer la responsabilité éthique dans un sujet matériellement impliqué dans sa rencontre avec l’autre. / This dissertation offers an analysis of suffering in Emmanuel Levinas's last major work, Otherwise than Being (1974). Our research aims to expose the critical role of suffering in opening a meaning that transcends being and to demonstrate the relevance of a conception of responsibility rooted in an intersubjective interpretation of suffering. The first chapter examines the dual role of suffering as a pre-reflective affect of the body and as a modality through which this affective dimension refuses to be thematized. In the second chapter, we consider the role of suffering within a hermeneutics of the subject by detailing the influence of the Hebrew tradition on Levinas's thought. By paying particular attention to the notion of substitution, the central piece of the work, we will see that suffering constitutes an ethical orientation of subjectivity. Finally, in the third chapter, we question the scope of an ethics constituted from the intersubjectivity of suffering. By discussing his conception of testimony and messianism, we demonstrate that for Levinas suffering is mobilized to anchor ethical responsibility in a subject materially involved in his encounter with the other.

[pt] A responsabilidade no sistema filosófico de Schopenhauer tem como objetivo tentar definir o conceito de responsabilidade seguindo um caminho a partir do qual apresentamos alguns usos deste conceito ao longo de textos por nós selecionados de Schopenhauer. Uma vez que a sua filosofia tem como estilo, como marca, uma relação íntima entre metafísica, teoria do conhecimento, estética e ética, pareceu-nos imprudente analisar a responsabilidade na ética ignorando os outros três temas, como por exemplo, as condições formais do conhecimento do sujeito, o princípio de razão suficiente, a lei da motivação, a crítica a um dever moral, a contemplação estética e a do asceta, os graus de objetivação e as Idéias. A questão do sofrimento, sem dúvida perpassa a obra de Schopenhauer, e esta dissertação também. A responsabilidade parece-nos estar diretamente ligada à dor: afirmar ou negar a vontade de viver. / [en] The main objective of Responsibility in the philosophical system of Schopenhauer is trying to define the concept of responsibility by presenting some of the uses of this concept in selected texts by Schopenhauer. Since the his philosophy`s style and defining character is the relationship between metaphysics, theory of knowledge, aesthetics and ethic, we find it imprudent to analyze responsibility based solely on ethics and leaving aside the other three themes such as the formal conditions of the subject`s knowledge, the principle of sufficient reason, the law of motivation, the criticism of moral duty, aesthetics and ascetic contemplation, objectification degrees and Ideas. There is no doubt that the issue of suffering permeates all the works by Schopenhauer, and the same is true of this dissertation. Responsibility seems to us to be directly related to pain, affirming or denying the will to live.

[pt] O tema da liberdade humana é vasto e complexo, podendo ser analisado sob diversas perspectivas. A presente dissertação tem por objetivo refletir, à luz da antropologia teológica, sobre os desafios postos pela mentalidade contemporânea à vivência cristã da liberdade na dinâmica da autonomia, responsabilidade e discernimento. O trabalho, de caráter interdisciplinar, se desenvolveu a partir de análise bibliográfica. Metodologicamente, os resultados da pesquisa estão dispostos em três etapas. A primeira elucida as caracterizações que a liberdade humana foi assumindo em decorrência das transformações socioculturais ocorridas na modernidade/pós-modernidade. Aponta fenômenos que viabilizam os paradoxos extremos da liberdade que vivemos em tempos atuais. Dentre os quais, a generalização de um individualismo radical que desencadeou a crise do compromisso comunitário. A segunda etapa apresenta a concepção de liberdade que emerge a partir da reflexão bíblico-teológica contemporânea. Neste sentido, a economia da salvação se apresenta como a história da autocompreensão progressiva do ser humano como um ser de liberdade. A terceira etapa constata o desafio cultural, social, espiritual, ecológico, que temos diante de nós. Acusa uma necessária e urgente educação para a verdadeira liberdade, por meio da formação integral da pessoa humana, a partir da reconstrução do tecido das suas relações fundamentais; indica a exigência de uma ética da responsabilidade orientada para os deveres do futuro, em prol da vida humana e extra-humana; propõe a evangelização da sensibilidade para aprender a discernir. Deus acredita na capacidade de liberdade do ser humano e por isso envia o seu Espírito aos que aceitam ser livres. / [en] The theme of human freedom is vast and complex, and can be analysed from different perspectives. This dissertation aims to reflect, in the light of theological anthropology, on the challenges posed by the contemporary mentality to the Christian experience of freedom in the dynamics of autonomy, responsibility and discernment. The work, of an interdisciplinary nature, was based on a bibliographical analysis. Methodologically, the results of the research are divided into three stages. The first elucidates the characterisations that human freedom has taken on as a result of the socio-cultural transformations that have taken place in modernity/post-modernity. It points out phenomena that make possible the extreme paradoxes of freedom that we live in today. These include the generalisation of a radical individualism that has triggered a crisis of community commitment. The second stage presents the concept of freedom that emerges from contemporary biblical-theological reflection. In this sense, the economy of salvation is presented as the history of the progressive self-understanding of the human being as a being of freedom. The third stage recognises the cultural, social, spiritual and ecological challenge facing us. It calls for a necessary and urgent education for true freedom, through the integral formation of the human person, starting from the reconstruction of the fabric of their fundamental relationships; it indicates the need for an ethic of responsibility oriented towards the duties of the future, in favour of human and extra-human life; it proposes the evangelisation of sensitivity in order to learn to discern. God believes in the human being s capacity for freedom and therefore sends his Spirit to those who accept being free.

Ce mémoire porte sur la culpabilité du joueur pour des actions qu’il pose dans les jeux vidéo. L’objectif est de cibler les situations de jeu et les conditions psychosociologiques à l’émergence de cette émotion. Le premier chapitre compare l’expérience émotionnelle du spectateur et du joueur principalement dans la relation que ces derniers entretiennent avec des personnages. Le deuxième chapitre offre une étude détaillée de la culpabilité telle que vécue ordinairement, particulièrement de son processus cognitif et de ses fonctions sociales. Le troisième chapitre propose un modèle du processus de la culpabilité du joueur qui inclut des variables relatives à l’expérience des jeux vidéo et au design de jeu. Le modèle est mis en application dans l’analyse d’un corpus de jeux vidéo solos et narratifs à différents degrés, qui visent à provoquer des fautes morales chez le joueur et à les lui faire prendre conscience. / This master’s thesis focuses on player’s guilt based on gameplay actions. The objective is to target video games situations and psychosociological conditions leading to this emotion. The first chapter compares the spectator’s emotional experience with that of the player mainly in their relations with characters. The second chapter offers a detailed study of guilt as ordinarily experienced, especially of its cognitive process and its social functions. The third chapter introduces a theoretical model of the player’s guilt process which includes variables related to the experience of video games and game design. The model is applied to the analysis of a corpus of single-player narrative games that intent to provoke the player to commit wrongdoings and to make him aware of them.

Afin d'étudier le rôle du Contrôle de Gestion dans la stratégie de développement durable (DD) de l'entreprise, nous proposons dans un premier temps, un cadre d'analyse fondé sur une revue de la littérature, sur la responsabilité sociale de l'entreprise (RSE) et du contrôle, complétée, dans un deuxième temps, par une étude exploratoire. Ces investigations théoriques et empiriques nous conduisent à proposer la thèse suivante : devant le double défi de l'efficience et de la légitimité, l'entreprise met en oeuvre des systèmes de contrôle diagnostic et interactif. Cette juxtaposition permet de répondre rationnellement aux différentes parties prenantes en dissociant les domaines de performance globale. Cette pratique confirme, d'une part, le rôle du Contrôle de Gestion en tant que vérificateur d'une logique managériale financière et d'autre part, elle participe à l'amorce d'un processus de rééquilibrage entre le système de gouvernance, la stratégie et le contrôle. Cette transformation du modèle économique se heurte à des difficultés techniques et culturelles d'où l'observation d'un phénomène de couplage plus ou moins lâche entre les idéaux du DD et les actions quotidiennes de l'entreprise. / So as to study the role of management control in the sustainable development of the firm, we first propose a conceptual framework based on a review dealing with Corporate Social Responsability and Control. Secondly, an exploratory study will complete the research.These theorical and empirical investigations lead us to offer the fallowing proposition : facing the double challenge of efficiency and legitimacy, the firm implements control protocols aiming to both establish a diagnosis and interact. This juxtaposition allows to answer in a rational way to the different stakeholders, while the different domains of the overal performance are isolated. This pratice establishes the part of management control as monotoring financial and managing logics first. It then participates to the processus of balancing the system of governance,the strategy and the control.This changing of the business model clashes with technical and cultural difficulties, hence we can observe a phenomenon of tigher or looser coupling between the ideals of the sustainable development and the every day working of the firm.

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal.