This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.

This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.

Notre recherche porte sur l’évaluation du « satisficing organisationnel » du système de pilotage des entreprises à vocation sociale (EVS). Pour cela, nous mobilisons une méthodologie qualitative centrée sur deux études cas enchâssés, dont une en longitunale. Il s’agit de Sos Maintien à Domicile et l’Eveil, deux entreprises associatives dans le champs institutionnel du médico-social. Nous mettons en évidence trois niveaux de résultats. Tout d’abord, nous évaluons, à travers les cartes cognitives, le système de représentations partagées permettant d’évaluer le sentiment d’efficacité organisationnelle. Ensuite , à travers les comptes de surplus de productivité global, nous mesurons la performance économique et sociale. La convergence des deux premiers niveaux de résultats permet de statuer sur l’état positif ou négatif du satisficing organisationnel. Enfin, l’analyse des cas et leur confrontation avec le modèle conceptuel et la revue de littérature, nous permet de définir des variables essentielles dont le système de pilotage de l’EVS, représenté par le pouvoir managérial ,peut s’en servir dans les différentes modes de régulation du projet. / Our research focuses on the evaluation of the "organizational satisficing" of social purpose business (EVS). For this, we mobilize a qualitative methodology centered on two embedded case studies, including one in longitunale way. "Sos Maintien à Domicile" and "Eveil" are both two associative enterprises in the institutional medico-social care field. We highlight three levels of results. First, we evaluate, through the cognitive maps, the system of shared representations to assess the sense of organizational effectiveness. Then, through the global productivity surplus accounts, we measure the economic and social performance. The convergence of the first two levels of results allows to rule on the positive or negative state of organizational satisficing. Finally, the analysis of cases and confrontation with the conceptual model and the literature review, allows us to identify key variables with the EVS control system, represented by the managerial authority, can be used in various project control modes.

Yes

Made available in DSpace on 2016-08-10T10:46:36Z (GMT). No. of bitstreams: 1 MARCOS JOSE DE OLIVEIRA.pdf: 802056 bytes, checksum: 8a27e473ff22ed92d3e90f49b5ccc5ba (MD5) Previous issue date: 2012-03-15 / This work is linked to the Graduate Program in Law, International Relations and Development, the Catholic University of Goiás - PUC / GO, and examines the applicability and admissibility of liability under Brazilian law. It starts with the hypothesis that the liability, permeating social and legal relations have the power to give legal support for the accountability of the agent that causes harm to others who are both situated in the run up to the contract. The interpretation of the law, the doctrinal approach now is part of the challenge that this research has provided us with. There is no legal provision in the civil order that expressly deals with defining, sanctioning and regulating the conduct of those who manage harm to others, even when not required to hire. The admissibility of pre-contractual liability was discussed from the viewpoint of general rules that guide and systematize liability under Brazilian law, precisely because of the absence of explicit rule. As for its applicability that was seen through the prism of the general theory of liability, focusing on their assumptions of admissibility. It was developed following an investigation of the general theory of contracts, with his new principles, as well as the theory of liability, its assumptions and exclusive liability, and finally, the proper analysis of the research object which is linked to civil liability pre-contract. The interpretation of the Civil Code in addition to the assumptions led to a general analysis of abuse of rights, with the vision of the limits imposed by the standard through the prism economic, social, good faith and the morals. Good faith has received particular attention for his role in the foundation of this research, with analysis of their functions, and species characteristics. The present work is focused toward the pre-contractual civil liability, but dedicate two items at the end, to analyze the pre-contractual liability in consumer relations and labor relations. The methodology used to demonstrate the hypothesis of the study was performed using the deductive method of research literature, using the existing theories and doctrines. In the literature we attempted to support the legal dogmatics, always supported by the Brazilian Civil Code, the Code of Consumer Protection, the CLT and the Constitution. / Este trabalho vincula-se ao Programa de Pós-Graduação em Direito, Relações Internacionais e Desenvolvimento, da Pontifícia Universidade Católica de Goiás PUC/GO, e analisa a aplicabilidade e admissibilidade da responsabilidade civil no direito brasileiro. Parte-se da hipótese de que a responsabilidade civil, permeando as relações sociais e jurídicas teria o condão de dar o suporte legal para a responsabilização do agente que cause danos a outrem, estando ambos situados na fase que antecede a celebração do contrato. A interpretação da legislação, com o enfoque doutrinário atual é parte do desafio que a presente pesquisa nos facultou. Não há dispositivo legal no ordenamento civil que, de forma expressa trate de definir, sancionar e normatizar a conduta de quem gere danos a outrem, mesmo quando não está obrigado a contratar. A admissibilidade da responsabilidade civil pré-contratual foi analisada sob a ótica das regras gerais que orientam e sistematizam a responsabilidade civil no direito brasileiro, justamente pela ausência de regra expressa. Quanto à sua aplicabilidade esta foi vista pelo prisma da teoria geral da responsabilidade civil, com enfoque nos seus pressupostos de admissibilidade. Foi desenvolvida uma averiguação da teoria geral dos contratos, com sua nova principiologia, bem como da teoria da responsabilidade civil, seus pressupostos e excludentes de responsabilidade civil, e por fim, a devida análise do objeto da pesquisa que se vincula à responsabilidade civil pré-contratual. A interpretação do Código Civil nos levou a somar aos pressupostos gerais a análise do abuso do direito, com a visão dos limites impostos pela norma sob o prisma econômico, social, pela boa-fé e pelos bons costumes. A boa-fé recebeu uma atenção especial por seu papel relevante na fundamentação da presente pesquisa, com a análise de suas funções, espécies e características. O presente trabalho tem seu foco voltado para a responsabilidade pré-contratual civil, mas dedicamos dois itens, ao final, para analisar a responsabilidade pré-contratual nas relações de consumo e nas relações de trabalho. A metodologia utilizada para demonstrar as hipóteses do trabalho foi realizada através do método de pesquisa dedutivobibliográfico, utilizando as doutrinas e teorias já existentes. Além da pesquisa bibliográfica buscou-se apoio na dogmática jurídica, com sustentação no Código Civil Brasileiro, no Código de Defesa do Consumidor, na CLT e na Constituição Federal.