No description available.

Résumé : Cette thèse vise à décrire et explorer en profondeur la mise en œuvre d’une transformation de la culture organisationnelle de la Caisse Desjardins de Granby – Haute-Yamaska en s’assurant de rester alignée sur les valeurs et les principes coopératifs dans le contexte contemporain actuel. La stratégie de recherche est une étude de cas unique dont les données ont été collectées en temps réel au cours d’une observation soutenue de plus de trois années. De nature qualitative, cette thèse met en évidence l’importance du renouvellement du sens de la coopération auprès des gestionnaires et des employés, notamment par des représentations nouvelles permettant d’en illustrer tout le sens. Elle propose également une meilleure compréhension des phases de la mise en place d’une culture d’affaires coopérative. Il se dégage un modèle en trois phases qui ajoute à la littérature un modèle de transformation de la culture organisationnelle d’une coopérative. Finalement, les résultats générés par cette thèse accroissent les connaissances académiques sur le rôle crucial du leader et des gestionnaires ainsi que certaines qualités requises pour bien gérer le passage à la culture d’affaires coopérative. / Abstract : This thesis describes the implementation of corporate culture changes at a Desjardins credit union branch and analyses how the process was achieved while ensuring it was in line with co-operative values and principles in the current context. The research is based on a unique case study for which data was collected in real time over the course of three years of regular observation. The thesis is qualitative in nature and shows the importance of instilling a renewed sense of co-operation among managers and employees, using new metaphors to convey its full meaning. It also stresses the need to better understand the different stages for building a co-operative business culture and provides a three-phrase model for transforming corporate culture within a co-operative business, which adds to the body of work on the topic. Furthermore, the case study provides better information on the crucial role played by the leader and managers and on essential qualities for a successful transition to a co-operative business culture.

This study sets out to examine whether the "new'' provincial governments in South Africa are in practice functioning as "quasi-federal" power bases. The study starts with an appraisal of the core constitutional concepts critical to provincial government as a prelude to the enquiry into the practical status of the provincial governments. An enquiry is made into the application of certain provisions of the interim Constitution pertaining to provincial government. Thereafter certain provisions of the final Constitution pertaining to provincial government are compared with the corresponding provisions of the interim Constitution. The issue of provincial powers in practice and the problems experienced by provincial governments are also dealt with. The study concludes that provincial governments are currently not functioning as "quasi-federal" power bases and that it is even doubtful whether that situation will present itself in the foreseeable future. / Law / LL. M.

Thesis (MDF)--Stellenbosch University, 2011. / Co-operative financial institutions (CFIs) as a concept has been in existence in South Africa for a number of years either as credit unions, “stokvels”, savings and credit co-operatives and/or FSC‟s. As a result, regulators have long realized the need and potential of the CFI concept, with an exemption notice promulgated in 1994 and the Co-operative Bank specific legislation in 2007, allowing institutions modeled around a common bond to take deposits within certain conditions, to ensure the safety and soundness of such institutions and to facilitate financial inclusion. The study provides an overview of the regulatory and supervisory frameworks for CFIs in South Africa, noting the roles of various regulatory stakeholders as well as the perceptions of the regulated institutions. The study finds that despite the small size relative to the overall economy, and the low penetration rates, the CFI sector in South Africa is providing financial services to marginalized communities. However, capacity is a major constraint in the development and growth of the sector. As a result, any supervisory interventions will be pointless in the absence of appropriate capacity interventions. Despite the existence of various regulators, regulatory and supervisory oversight is considered weak. There is lack of clarity on the various roles of the different regulators within the sector, raising scope for regulatory arbitrage. In addition, the role of the representative body has been called into question, with some CFIs querying its relevance. Regulations have been put in place to address some of these anomalies, and these were evaluated in the context of recommending appropriate supervisory frameworks to enhance the safety and soundness of the sector and minimize regulatory arbitrage. The recommendations are also aligned to the nature and size of such institutions within the broader national strategy of promoting access to financial services in a safe and sound manner.

Diversos fatores levam ao crescimento do número de cooperações entre empresas. Dentre estes podem ser destacados: o rápido desenvolvimento de novas tecnologias de informação e a tendência das empresas concentrarem-se em suas competências essenciais, procurando tornarem-se ágeis para sobreviverem no competitivo mercado atual. Neste cenário, Empresas Virtuais (EVs) constituem uma apropriada alternativa e vantagem competitiva para Pequenas e Médias Empresas (PMEs). EVs podem ser formadas dentro de Organizações Virtuais (OVs), que são redes de potenciais parceiros (empresas). Entretanto, através de uma utilização sistemática de modernas tecnologias de informação, as EVs se tornam mais viáveis economicamente, devido a uma significativa redução nos custos de transação. Diante desta alternativa, propõe-se um ambiente cooperativo suportado por computador que possibilite e otimize a participação de PMEs em OVs. Como ambiente entende-se aqui as soluções técnicas de suporte computacional (ou infra-estrutura de informação), que devem apoiar a participação de PMEs nos processos de trabalho cooperativo do ambiente distribuído de uma OV. As questões humanas e organizacionais que as PMEs devem atender para participarem em OVs são, também, abordadas por este trabalho, não constituindo, porém, o foco principal da pesquisa. Por fim, apresenta-se um cenário de exemplificação do ambiente proposto. / Many factors bring the increase in the number of co-operations among enterprises. Among them, it can be addressed: the quick development of new information technologies and the enterprises tendency to concentrate on their core competencies, aiming to became agile to survive in the competitive actual market. In this context, Virtual Enterprises (VE) are an appropriate alternative and competitive advantage to Small and Medium Enterprises (SMEs). VEs can be formed inside Virtual Organisations (VOs), which are networks of potential partners (enterprises). However, VEs become more feasible by means of a systematic use of modern information technologies, due to a significant reduction on transaction costs. Considering this alternative a co-operative environment supported by computer is proposed, in order to enable and optimise the participation of SMEs in VOs. Here, environment is understood as technical solutions of computer support (or information infra-structure), which must sustain the participation of SMEs in the co-operative work processes of the distributed environment of a VO. The human and organisational aspects which the SMEs should meet to participate in VOs, are also approached by this project, nevertheless, they are not the main focus of the research. In the end, an exemplification scenario of the proposed environment is presented.

<p><strong>Syfte:</strong> Syftet med denna uppsats är att ta reda på i vilken omfattning kooperativ och ideella organisationer använder sig av social redovisning. Vi vill undersöka <em>hur</em> och <em>varför</em> de redovisar det sociala ansvarstagandet och om de använder sig av riktlinjer, rekommendationer eller andra verktyg i arbetet med den sociala redovisningen.</p><p> </p><p><strong>Metod: </strong>Studien har utförts med hjälp av en kvalitativ metod då vi ansåg detta vara en lämplig ansats med tanke på de många ”mjuka” variabler som finns i den sociala redovisningen. Två personliga intervjuer har genomförts med respondenter från Basta respektive Barncancerfonden. Informationen vi erhållit har sammanställts och jämförts för att sedan kopplas till teoristudierna. Utifrån detta har vi gjort våra slutsatser.</p><p> </p><p><strong>Resultat & slutsats: </strong>Basta och Barncancerfonden använder sig inte av några hållbarhetsrapporter eller sociala redovisningar, men skriver om sitt arbete ur sociala aspekter i separata dokument eller i förvaltningsberättelser/verksamhetsberättelser. Båda arbetar med en blandning av hård och mjuk data i det som räknas till den sociala redovisningen. I vår slutsats har vi kommit fram till att Basta och Barncancerfonden redovisar mer än vad de själva är medvetna om, vilket vi anser bero på att den sociala redovisningen för dem innebär redovisning av verksamheten i sig.</p><p> </p><p><strong>Förslag till fortsatt forskning: </strong>Det skulle vara intressant att göra en jämförelse mellan ett aktiebolag och en ideell organisations sociala redovisning. Detta främst då syftet med verksamheten skiljer sig åt och det blir en jämförelse mellan ett vinstdrivande och ett icke-vinstdrivande företag/organisation. En annan möjlighet skulle vara att gå längre på djupet med denna uppsats och avgränsa sig till enbart bidragsgivande organisationer alternativt kooperativ.</p><p> </p><p><strong>Uppsatsens bidrag: </strong>Denna uppsats har bidragit till en ökad förståelse för hur den sociala redovisningen används inom kooperativ och ideella organisationer. Studien har gett upphov till ny kunskap om hur dessa organisationer ser på redovisningen av det sociala ansvarstagandet och kan vara värdefull för studenter och andra intressenter som är intresserade av denna form av redovisning.</p> / <p> <strong>Aim:</strong> The aim of this study is to analyse in which extent co-operatives and non-profit organizations use social accounting. We want to examine how and why they report the social responsibility and if they are using guidelines, recommendations or other tools when working with social accounting.</p><p> </p><p><strong>Method: </strong>The study has been carried out with a qualitative method because we felt this to be an appropriate approach with the many soft variables in mind that exists in the social accounting. Two personal interviews have been conducted with respondents from Basta and the Children’s Cancer Foundation. The information we were given were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our conclusions due to that result.</p><p> </p><p><strong>Result & Conclusions: </strong>Basta and Children’s Cancer Foundation do not use any separate sustainability reports or social accountings, but they are writing about their work from the social aspects in separate documents or in annual reports. Both Basta and Children’s Cancer Foundation are working with a mix of hard and soft data in the set of social accounting. In our conclusion, we have found that they account for more than what they themselves are aware of. We believe this to be due to the fact that social accounting in these associations is the same as accounting of the organization’s activity itself.</p><p> </p><p><strong>Suggestions for future research</strong>: It would be interesting to make a comparison between a corporations' and a nonprofit organizations' social accounting. Primarily because the purpose of the organization’s activities are different and there will be a comparison between a profit and a non-profit organization. Another possibility would be to go further with this study and only look into donor organizations or co-operatives.</p><p><strong> </strong></p><p><strong>Contribution of the thesis:</strong> This study has contributed to a better understanding of how social accounting is used in co-operatives and non-profit organizations. The study has given rise to new knowledge about these organizations’s view of reporting of the social responsibility. It can be valuable for students and other stakeholders who are interested in this form of accounting.</p>

Syfte: Syftet med denna uppsats är att ta reda på i vilken omfattning kooperativ och ideella organisationer använder sig av social redovisning. Vi vill undersöka hur och varför de redovisar det sociala ansvarstagandet och om de använder sig av riktlinjer, rekommendationer eller andra verktyg i arbetet med den sociala redovisningen.   Metod: Studien har utförts med hjälp av en kvalitativ metod då vi ansåg detta vara en lämplig ansats med tanke på de många ”mjuka” variabler som finns i den sociala redovisningen. Två personliga intervjuer har genomförts med respondenter från Basta respektive Barncancerfonden. Informationen vi erhållit har sammanställts och jämförts för att sedan kopplas till teoristudierna. Utifrån detta har vi gjort våra slutsatser.   Resultat &amp; slutsats: Basta och Barncancerfonden använder sig inte av några hållbarhetsrapporter eller sociala redovisningar, men skriver om sitt arbete ur sociala aspekter i separata dokument eller i förvaltningsberättelser/verksamhetsberättelser. Båda arbetar med en blandning av hård och mjuk data i det som räknas till den sociala redovisningen. I vår slutsats har vi kommit fram till att Basta och Barncancerfonden redovisar mer än vad de själva är medvetna om, vilket vi anser bero på att den sociala redovisningen för dem innebär redovisning av verksamheten i sig.   Förslag till fortsatt forskning: Det skulle vara intressant att göra en jämförelse mellan ett aktiebolag och en ideell organisations sociala redovisning. Detta främst då syftet med verksamheten skiljer sig åt och det blir en jämförelse mellan ett vinstdrivande och ett icke-vinstdrivande företag/organisation. En annan möjlighet skulle vara att gå längre på djupet med denna uppsats och avgränsa sig till enbart bidragsgivande organisationer alternativt kooperativ.   Uppsatsens bidrag: Denna uppsats har bidragit till en ökad förståelse för hur den sociala redovisningen används inom kooperativ och ideella organisationer. Studien har gett upphov till ny kunskap om hur dessa organisationer ser på redovisningen av det sociala ansvarstagandet och kan vara värdefull för studenter och andra intressenter som är intresserade av denna form av redovisning. / Aim: The aim of this study is to analyse in which extent co-operatives and non-profit organizations use social accounting. We want to examine how and why they report the social responsibility and if they are using guidelines, recommendations or other tools when working with social accounting.   Method: The study has been carried out with a qualitative method because we felt this to be an appropriate approach with the many soft variables in mind that exists in the social accounting. Two personal interviews have been conducted with respondents from Basta and the Children’s Cancer Foundation. The information we were given were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our conclusions due to that result.   Result &amp; Conclusions: Basta and Children’s Cancer Foundation do not use any separate sustainability reports or social accountings, but they are writing about their work from the social aspects in separate documents or in annual reports. Both Basta and Children’s Cancer Foundation are working with a mix of hard and soft data in the set of social accounting. In our conclusion, we have found that they account for more than what they themselves are aware of. We believe this to be due to the fact that social accounting in these associations is the same as accounting of the organization’s activity itself.   Suggestions for future research: It would be interesting to make a comparison between a corporations' and a nonprofit organizations' social accounting. Primarily because the purpose of the organization’s activities are different and there will be a comparison between a profit and a non-profit organization. Another possibility would be to go further with this study and only look into donor organizations or co-operatives.   Contribution of the thesis: This study has contributed to a better understanding of how social accounting is used in co-operatives and non-profit organizations. The study has given rise to new knowledge about these organizations’s view of reporting of the social responsibility. It can be valuable for students and other stakeholders who are interested in this form of accounting.

This thesis consists of three papers on econometric modeling of spatial dependence. The awareness of interactions between actors is fundamental for understanding property markets as well as the growth of regions. In both cases, neighbors and neighboring markets may stimulate or hamper growth of values. From a modeling point of view, these interdependencies calls for spatial econometric models. In the thesis we introduce such methods in the analysis of regional property markets as well as in a comparative regional growth analysis. In the first paper, we estimate hedonic prices in the market for co-operative flats in the city of Umeå, Sweden, during 1998 and 1999. Structural, neighborhood, and accessibility characteristics are used as attributes in the hedonic price function. Important attributes were the rent, floor space, age, and population density. Two attractive nodes, although with different characteristics, were found. Thus there are signs supporting the view that Umeå has developed into a multi-nodal structure for property values. SAR-GM estimation was used due to signs of spatial error dependence. In the second paper, hedonic prices for single-family homes in two Swedish counties are estimated for two years. Parameter estimates are compared and changes in space and time analyzed. Spatial lag dependence is found to influence the results. Hence, four independent variables are lagged with a spatial weights matrix. Additional spatial error dependence is treated by SAR-GM estimation. Structural, neighborhood, and accessibility characteristics are used as attributes. The regional price pattern and its changes over time, is illustrated and identified with GIS maps. Proximity to the two county capitals, as well as the other municipality centers, influence property prices positively. This is also noticable over time, where values have risen for homes located near major population centers and those which have water provided by the municipality. Values are in addition largely a function of the quality of each home. The third paper examines the provincial pattern of growth in China during the period 1985-2000, testing the hypothesis that provinces with similar growth rates are more spatially clustered than would be expected by chance. The provincial economic growth is explained by the distribution of industrial enterprises, foreign direct investment, infrastructure, and governmental preferential policies. The neoclassical hypothesis of convergence is also tested. Indications of unconditional convergence does occur during the periods 1985-2000 and 1985-1990. In addition, conditional convergence is found during the sub-period 1990-1995. Evidence of spatial dependence between adjacent provinces has also been established, and in the econometric part, solved by a spatial lag, or alternatively a spatial error term, in the growth equation.

The goal of this thesis is to analyze the philosophy and pedagogy of an almost forgotten figure in Saskatchewan history, whose work has had a lasting impact on the theory and practice of adult education. Watson Thomson, who was appointed as director of the Adult Education Division (AED) by the newly elected CCF government of Tommy Douglas in 1944, initiated an ambitious program designed to animate the citizenry of Saskatchewan, bring a variety of educational services to the common person, and develop co-operative and community enterprises throughout the province. Thomsons work is significant for a number of reasons. First, I compare and contrast it with the pedagogy of Brazilian educator, Paulo Freire. Second, I show that it was influenced by the humanistic philosophy of Personalism, especially that of Emmanuel Mounier. Third, and perhaps most importantly, Watsons philosophy embodies insights from the depth psychology of Alfred Adler enabling him to advocate a distinctive, dialogical pedagogy. Fourth, his influence as director of the AED was considerable as can be gauged from the fact that within one year of its formation, the division had organized over 500 study-action groups and more than 100 cooperative enterprises. Fifth, Watsons educational achievements are important not only for historical reasons but as a model for the development of social economy enterprises today, as evidence from a recent UNESCO report shows. The thesis uses an interdisciplinary approach of intellectual biography, historical documentation, and philosophical and psychological analysis in order to establish a comprehensive account of the theory and practice of this important figure.

The goal of this thesis is to analyze the philosophy and pedagogy of an almost forgotten figure in Saskatchewan history, whose work has had a lasting impact on the theory and practice of adult education. Watson Thomson, who was appointed as director of the Adult Education Division (AED) by the newly elected CCF government of Tommy Douglas in 1944, initiated an ambitious program designed to animate the citizenry of Saskatchewan, bring a variety of educational services to the common person, and develop co-operative and community enterprises throughout the province. Thomsons work is significant for a number of reasons. First, I compare and contrast it with the pedagogy of Brazilian educator, Paulo Freire. Second, I show that it was influenced by the humanistic philosophy of Personalism, especially that of Emmanuel Mounier. Third, and perhaps most importantly, Watsons philosophy embodies insights from the depth psychology of Alfred Adler enabling him to advocate a distinctive, dialogical pedagogy. Fourth, his influence as director of the AED was considerable as can be gauged from the fact that within one year of its formation, the division had organized over 500 study-action groups and more than 100 cooperative enterprises. Fifth, Watsons educational achievements are important not only for historical reasons but as a model for the development of social economy enterprises today, as evidence from a recent UNESCO report shows. The thesis uses an interdisciplinary approach of intellectual biography, historical documentation, and philosophical and psychological analysis in order to establish a comprehensive account of the theory and practice of this important figure.