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Balancing the Double Bottom Line of Social Enterprise: An Evaluation of the Business Cost Recovery MetricPimento, Taryn 01 January 2011 (has links)
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.
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Balancing the Double Bottom Line of Social Enterprise: An Evaluation of the Business Cost Recovery MetricPimento, Taryn 01 January 2011 (has links)
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.
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Dynamique collective de l'entreprise à vocation sociale : représentations de la finalité et évaluation du système de pilotage / Collective dynamics of social purpose project : purpose representations and evaluation of the piloting systemNkok, Luc 23 November 2015 (has links)
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.
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Social Entrepreneurship and Social Business: Retrospective and Prospective ResearchBarki, E., Comini, G., Cunliffe, Ann L., Hart, S., Rai, S. January 2015 (has links)
Yes
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RESPONSABILIDADE CIVIL PRÉ-CONTRATUAL ADMISSIBILIDADE E APLICABILIDADE NO DIREITO BRASILEIROOliveira, Marcos José de 15 March 2012 (has links)
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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.
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