La responsabilité sociétale des entreprises (RSE) est la déclinaison du DD au monde des affaires. C’est un concept dans lequel les entreprises intègrent les préoccupations sociales, environnementales, et économiques dans leurs activités, et ce, sur une base volontaire (CE 2002). Elle s’est imposée de plusieurs années comme incontournable (Darnil et Le Roux, 2005). Dans ce travail doctoral, nous cherchons à expliquer les facteurs (motivations, incitations ou pressions) d’intégration des 3 volets de la RSE par le dirigeant des PME libanaises du secteur agroalimentaire. Car suite à une série de scandales ces cinq dernières années, la RSE est devenue incontournable dans ce secteur où les pratiques des PME sont mises en cause. C’est le dirigeant qui est le principal acteur le plus déterminant pour la compréhension des choix et décisions stratégiques en matière de RSE dans les PME. Pour comprendre cette logique d’action nous nous référons au modèle de Wood et Caroll (1991) qui classifie les facteurs d’engagement sous 4 niveaux : individuel, organisationnel, institutionnel et les caractéristiques de l’entreprise, constituant pour notre étude un cadre théorique expliquant les facteurs d’engagement dans la RSE. Une étude qualitative et quantitative a été menée sur le terrain pour tester les variables extraites de la partie théorique et connaître les raisons pour lesquelles le dirigeant libanais intègre la RSE dans sa PME. / The Corporate social responsibility (CSR) is the declination of the sustainable development (SD) in the business world. It is a concept in which companies integrate social, environmental, and economic concerns into their business, on a voluntary basis (European Commission, 2002). Upon Darnil and Le Roux, 2005, CSR has been imposed as a must several years ago. In this search, the aim is to explain the factors (motivations, incentives or pressures) of integration of the 3 pillars of CSR by the manager of the small and medium-sized Lebanese enterprises of the food sector. Because of scandals in the last 5 years; CSR has become unavoidable in this sector especially in the field where practices of SMEs are questioned. It is the manager who is the most important actor in understanding the strategic choices and decisions regarding CSR in SMEs. To understand the logic of action, we refer to the model of Wood and Caroll (1991) which classifies the engagement factors under 4 levels: individual, organizational, institutional and the characteristics of the company, constituting for this study a theoretical framework that explains the factors of engagement in CSR. A qualitative and quantitative research was conducted to test the variables extracted from the theoretical part with the aim to know why Lebanese managers integrate CSR into their SMEs.

Thesis (M.Dev.) --University of Limpopo, 2010 / This study was undertaken in the Limpopo province, South Africa. Its aim was to assess the capacity of the NGOs that benefitted from Masibambane which is a donor funded programme and to examine the contributions that they are making towards addressing the water and sanitation challenges. This programme made funding available to capacitate the NGOs with the hope that they will assist the sector. Five NGOs which are operating in various districts in the province were included in the study. This was a qualitative study. Purposive sampling was used to select participants from NGOs, municipalities, Department of Water Affairs and communities. Primary data were collected through interviews, focused groups and observations in the field while secondary data were obtained from NGO and Water Affairs documents. The findings of this study revealed that The Mvula Trust and Tsogang Water and Sanitation NGOs have the capacity to implement both water and sanitation infrastructure projects at a village level. Operation Hunger‟s expertise regarding water infrastructure projects is on digging boreholes and installing hand pipes even though it diversified to include water conservation. Akanani Rural Development Association has the expertise of building sanitation facilities while Thlavhama Training Initiative is still learning. It was also discovered that NGOs are good at mobilizing communities and also have the capacity to impart skills to the communities. Participants from NGOs confirmed that learning occurred through Masibambane programme even though some felt that the needs of the NGOs were not adequately addressed.

Η εργασία αποτελείται από τρία κεφάλαια. Στο πρώτο κεφάλαιο γίνεται θεωρητική προσέγγιση της χρηματοοικονομικής ανάλυσης, των διαφόρων κατηγοριών ενδιαφερομένων ατόμων που ασχολούνται με αυτή, συνοπτική παρουσίαση των κυριοτέρων αριθμοδεικτών καθώς και των περισσότερο διαδεδομένων μεθόδων αποτίμησης επιχειρήσεων ή μεμονωμένων περιουσιακών στοιχείων. Στο δεύτερο κεφάλαιο γίνεται εταιρική παρουσίαση των δύο υπό εξέταση εταιρειών, VIVARTIA ABEE και COCA COLA HBC, χρηματοοικονομική ανάλυση των δύο εταιρειών με χρήση των κυριοτέρων αριθμοδεικτών, καθώς και mini SWOT ANALYSIS αυτών. Τέλος, στο τρίτο κεφάλαιο γίνεται εφαρμογή των καταλλήλων για τις δύο εταιρείες μεθόδων αποτίμησης, παρουσίαση των αποτελεσμάτων της αποτίμησης και εξαγωγή συμπερασμάτων. / This dissertation consists of three major chapters. In the first chapter take place a theoritical approach of financial analysis and the several types of the people,that they are interested in this field. Furthermore, this chapter contains a brief presentation of the major financial ratios and the most popular valuation methods. In the second chapter take place a general corporate presentation of the firms VIVARTIA ABEE & COCA COLA HBC,financial analysis of these two firms through the major financial ratios and also a mini SWOT ANALYSIS. Eventually, in the third chapter take place the application of the appropriate valuation methods, presentation of the valuation outcomes and then a brief conclusion.