While an extensive body of research exploring professional discourse exists, research investigating off-task talk within workplaces has been relatively side-lined. To better understand the possible functions of personal interstices layered between institutional goal-oriented talk, this study examines instances of self-disclosure that emerged from 34 hours of authentic interactions recorded at three Canadian workplaces. Using conversation analysis, 87 self-reference, self-disclosure declaratives were identified. Of those, 21 occurred within reciprocal sequences between two participants. Similar to a second story telling found in ordinary conversation (Sacks, 1992a), the second speaker’s self-disclosure reflects the first speaker’s, both in content and form, and is often an upgraded version of the initial disclosure. This pattern and in-meeting placement suggest that these types of personal interstices may be a mechanism for displaying co-worker empathetic affiliation. Additionally, hierarchical role relations and institution goals may be temporarily suspended or back-grounded during these sequences.

While an extensive body of research exploring professional discourse exists, research investigating off-task talk within workplaces has been relatively side-lined. To better understand the possible functions of personal interstices layered between institutional goal-oriented talk, this study examines instances of self-disclosure that emerged from 34 hours of authentic interactions recorded at three Canadian workplaces. Using conversation analysis, 87 self-reference, self-disclosure declaratives were identified. Of those, 21 occurred within reciprocal sequences between two participants. Similar to a second story telling found in ordinary conversation (Sacks, 1992a), the second speaker’s self-disclosure reflects the first speaker’s, both in content and form, and is often an upgraded version of the initial disclosure. This pattern and in-meeting placement suggest that these types of personal interstices may be a mechanism for displaying co-worker empathetic affiliation. Additionally, hierarchical role relations and institution goals may be temporarily suspended or back-grounded during these sequences.

Denna uppsats undersöker problematiken kring revisorernas personliga engagemang och mänskliga beteenden. Revisorer och klienter har båda incitament vilka används för att nå en viss önskad situation. Oavsett vad incitamenten används för är syftet att subjektivt tillfredsställa ett visst intresse. Uppsatsen är baserad på tidigare publicerade vetenskapliga artiklar och är en vidare forskning baserad på Tepalagul och Lins studie från år 2015, vilken innefattar en undersökning av fyra hot. Denna studie kommer medföra en fördjupad undersökning kring dessa fyra oberoendehot som anses kan komma att påverka revisorns oberoende ställning. Hoten är: klientens betydelse, erbjudandet av andra tjänster utöver revisionstjänster, mandatperioden och anknytning mellan revisor och klient. Syftet med uppsatsen är att finna klarhet i om dessa hot i praktiken faktiskt kan hota revisorernas oberoende gentemot klienten, samt om dessa hot kan motverkas och i så fall på vilket sätt åtgärder kan framstå. I studien kommer en koppling göras till psykologiska påverkningar av mänskliga beteenden. Här lyfts kognitiv dissonans fram för att förklara etiska dilemman som revisorn ställs inför i sitt yrke. Studiens syfte är även att finna en klarhet i hur kognitiv dissonans kan ge en utökad förklaring kring problematiken angående revisorernas oberoende. Beroende på hur revisorn ställer sig i situationer av olika oberoendehot med medföljande påtryckningar från klienter och omgivning kan revisionskvalitén skifta. Uppsatsen kommer att genomföras utefter den hermeneutiska traditionen och i form av en kvalitativ ansats med besöksintervjuer som datainsamlingsmetod. Utifrån respondenternas åsikter kan vi dra slutsatsen att dessa hot existerar inom revisionsyrket, men att mycket beror på revisorn som person och dennes integritet och motståndskraft. Resultaten bekräftar även att människor normalt sett vet att deras bedömningar bör vara objektiva, men att de omedvetet kan göra felaktiga bedömningar då de blandar ihop vad som är personligt fördelaktig med vad som är rättvist eller moraliskt. För var och ett av dessa hot diskuterar vi erhållna resultat från empirin och tidigare forskning. Detta med avseende på klientens och revisors olika incitament, hot, kognitiva processer, samt revisionskvalité. Studien mynnar ut i idéer kring fortsatt forskning. Vi lyfter här fram vikten av att bland annat utföra en liknande forskning med kvinnliga auktoriserade revisorer som respondenter. / This essay examines the problems concerning auditors personal engagement and human be- haviours. Auditors and clients have different incentives, which are used to reach a certain preferred situation. Regardless of what the incentives are used for, the aim is to subjectively satisfy a certain interest. The essay is based on previously published scientific articles and is a further research based on Tepalagul and Lins study from year 2015. This essay includes a survey of four threats concerning auditor’s independence. The study will present a detailed investigation of these four threats that may have an affect on the auditor's independence. The threats are: the clients importance, the offering of non-audit services, auditor tenure and the client affiliation. The purpose of this essay is to find clarity if whether or not these threats in practice may actually threaten the auditor's independence towards the client, and if these threats can be prevented and if so, in what way measures may appear. The study will be making associations to psychological factors influencing human behaviours. The concept cognitive dissonance is used in this study to explain the ethical dilemmas that auditors face in their profession. The study's purpose is also to find a clarity of how cognitive dissonance can give an extended explanation about the problems concerning auditor’s independence. Depending on how the auditor stands in situations of various threats to the independence with accompanying pressures from their clients and the environment, the audit quality may shift. The essay will be performed in line with the hermeneuthic tradition in the form of a qualitative approach with interviews as data collection methods. Based on respondents’ opinions, we can conclude that these threats exist within the audit profession, but much depends on the auditor as a person and his or her integrity and resilience. The results also confirm that humans usually know that their assessments should be objective, but they unknowingly make incorrect judgments when they mix up what is personally beneficial with what is fair or moral. For each and everyone of these threats we discuss the empirically given results and previous research. This with regard to the clients and the auditors different incentives, threats, cognitive processes, and audit quality. The study empties into the ideas about further research. We emphasize the importance of among other things carrying out a similar research with female certified auditors as respondents.

My dissertation examines the influence of partisanship in decision making on redistricting in state commissions and judicial rulings. My central questions are twofold. First, do Republican- and Democratic-appointed federal judges engage in decision making that favors their respective parties? Second, what is the extent of partisan voting on bipartisan state redistricting commissions? These issues possess considerable substantive importance. Some states have considered moving redistricting responsibility out of the legislature and into state commissions, while some political scientists and legal scholars have suggested more vigorous court involvement in the regulation of redistricting. Implicit in many of these arguments is the assumption that federal courts and state commissions will act as neutral arbiters. But, very little social science research exists on the behavior of these institutions. My investigation combines quantitative and qualitative evidence, using interviews I conducted of federal judges and redistricting commissioners across the country, together with statistical analyses of court decisions and commission votes. I have 138 court cases from 1981 to 2006, totaling 414 observations or judicial votes. I argue that federal judges are neither neutral arbiters nor partisan maximizers. Rather, federal judges act as constrained partisans. Judges do not necessarily favor their own party's plans in court cases anymore than they do plans created by both parties under divided government. But, when a federal judge reviews a redistricting plan drawn up by a different party, and where the judge's own party is the victim of partisan line-drawing, she will be more attuned to issues of unfairness in the process. Under circumstances where Supreme Court precedent is unclear, partisan cues become more salient for the judge, increasing the probability she will rely on partisan influences to declare the plan invalid. Interestingly enough, these partisan effects in judicial voting vanish in cases where the Supreme Court delineates unambiguous rules, such as litigation concerning 1 person 1 vote equal population claims. My analysis of state redistricting commissions, based on the votes of commissioners and in-depth interviews with them, illustrates that commissions, like courts, are also not immune to partisan decision-making. Partisan factors tend to be the overriding concern of commissioners. / text

L’usage de drogues illicites et la symptomatologie dépressive sont associés, mais la nature de cette association demeure mal comprise. Une clarification des mécanismes en jeu est nécessaire afin de pouvoir intervenir sur la cooccurrence des deux phénomènes, dont les conséquences individuelles et sociales sont lourdes. Ces efforts de clarification débutent à l’adolescence, moment où sont typiquement initiés la consommation de substances et les problèmes affectifs. L’objectif de cette thèse est de contribuer à clarifier la nature des associations entre l’usage de certaines des drogues illicites les plus fréquemment consommées et les symptômes dépressifs chez les adolescents. Les données utilisées proviennent d’une cohorte de l’échantillon longitudinal de la Stratégie d’Intervention Agir Autrement (SIAA) comprenant plus de 3000 jeunes fréquentant des écoles en milieu défavorisé du Québec, qui ont été suivis pendant leur secondaire (2003-2007). Le premier article empirique de la thèse porte sur la relation entre l’usage de cannabis et la symptomatologie dépressive. Cette étude a examiné l’existence d’associations prospectives bidirectionnelles entre les deux phénomènes du début (13-14 ans) à la fin du secondaire (16-17 ans). Les analyses ont considéré des liens directs, mais également des liens indirects via deux facteurs reflétant des appartenances sociales normatives et non normatives : l’attachement à l’école et l’affiliation à des pairs déviants et consommateurs de drogues. Les résultats indiquent que les symptômes dépressifs et l’usage de cannabis peuvent représenter des facteurs de risque mutuels et suggèrent qu’un mécanisme indirect impliquant une érosion des attaches normatives pourrait jouer un rôle dans des cascades développementales reliant les deux manifestations. Le deuxième article empirique visait à déterminer si l’usage de deux drogues de synthèse, le MDMA (ecstasy) et les méth/amphétamines (speed), à 15-16 ans était associé au développement de symptômes dépressifs élevés un an plus tard, en prenant en considération des facteurs confondants potentiels. Tel qu’attendu, les résultats montrent une prédiction de la symptomatologie dépressive par l’usage de MDMA et de méth/amphetamines, particulièrement lorsque cet usage est concomitant. Ces résultats représentent une des premières évidences d’un risque posé par l’usage de drogues de synthèse par rapport au développement de symptômes affectifs chez les jeunes. / Illicit drug use and depressive symptoms are associated, but the nature of this association remains poorly understood. Clarifying the underlying mechanism(s) is necessary in order to design interventions which can potentially reduce the co-occurrence of the two phenomena, which accounts for sizeable individual and social costs. Clarification efforts should start in adolescence, when drug use and affective problems are typically initiated. The aim of this thesis is to help clarify the nature of the association between some of the most frequently used illicit drugs and depressive symptomatology in adolescents. This work was carried out using a cohort from the New Approaches, New Solutions (NANS) longitudinal dataset, which comprises more than 3000 students attending school in disadvantaged areas of Quebec (Canada) who were followed throughout high school (2003-2007). The first article of the thesis focuses on the association between cannabis use and depressive symptoms. This study examined prospective associations in both directions between the two phenomena from the beginning (grade 8) to the end (grade 11) of high school. Direct links were analysed, as well as indirect links involving two factors reflecting normative and non normative social connectedness: school bonding and affiliation with deviant and substance-using peers. Results indicate that depressive symptoms and cannabis use can be mutual risk factors and that a social mechanism involving an erosion of normative social connectedness may play a mediating role in bidirectional developmental cascades linking the two manifestations. The second article tested whether the use of two synthetic drugs, MDMA (ecstasy) and meth/amphetamines (speed), in grade 10 was associated with the development of elevated depressive symptoms the following year, independently from potential confounders. As hypothesized, the use of MDMA and meth/amphetamine was independently predictive of subsequent depressive symptoms. Concurrent use of the two substances was more predictive than singular use. Given the paucity of well-controlled longitudinal studies on the subject, these results provide some of the first compelling evidence that synthetic drug use may pose a risk for the development of affective symptoms in youth.

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No. of bitstreams: 2 PDF dissertação estruturada.pdf: 1581915 bytes, checksum: d1499ab8ac9921b0f499a4b1bec0c04d (MD5) ficha catalografica.pdf: 4256 bytes, checksum: 8dd8169a67ea27a73d1e88535ed74b4f (MD5) / Fundação de Amparo a Pesquisa do Estado da Bahia- FAPESB / O presente estudo tem como objetivo central analisar o processo de afiliação universitária dos estudantes cotistas e não cotistas nos cursos de Medicina e Direito da Universidade Federal da Bahia. Dessa forma, buscamos conhecer a trajetória universitária dos estudantes ao longo do seu processo de afiliação, identificamos e analisamos as dificuldades e estratégias de superação dos estudantes durante o processo de afiliação, assim como as diferenças e semelhanças desse processo para os estudantes cotistas e não cotistas. Portanto, estabelecemos relações entre a posição socioeconômica e capital cultural com o processo de afiliação universitária de modo que temos como base teórica para tratar de afiliação universitária os estudos de Alain Coulon e para compreender os fatores referentes ao capital cultural, social e econômico a teoria de Pierre Bourdieu. Trata-se de uma pesquisa na perspectiva qualitativa, um estudo de caso, na qual foram realizadas entrevistas semi- estruturadas com 17 estudantes no total. O instrumento de coleta de dados foi elaborado à luz dos objetivos do estudo e considerando os tempos da afiliação universitária conforme a base teoria de Alain Coulon. Para as análises, as entrevistas foram transcritas na integra tendo o cuidado de manter o texto fiel a linguagem dos estudantes e em seguida procedemos com a análise de conteúdo. Os estudantes que ingressam na universidade adentram a uma nova fase de vida, em um ambiente diferenciado, e para os estudantes de origem popular, que em muitos casos são os primeiros da família a terem acesso ao ensino superior, uma realidade que não era cogitada para os membros dessa classe. A afiliação preocupa-se com a trajetória dos estudantes no âmbito acadêmico em cada etapa da vida estudantil, ou seja, a entrada na universidade e como os estudantes lidam e adaptam-se as novas demandas para tornarem-se afiliados a instituição, tornarem-se membros. Os resultados da pesquisa se aproximam dos estudos realizados por outros pesquisadores com estudantes cotistas, ao mesmo tempo que aporta achados quanto a trajetória universitária de estudantes de diferentes origens sociais. O processo de afiliação universitária dos estudantes cotistas e não cotistas nos cursos investigados, de fato, são diferentes, tendo em vista os fatores econômicos, sociais e raciais. Encontramos a existência de um tempo de estranhamento e da aprendizagem do ofício universitário para todos os estudantes que ingressam na universidade, mas o estranhamento é mais longo e as aprendizagens mais difíceis para os estudantes cotistas, tendo em vista que o capital cultural, social e econômico desde a entrada na universidade até o momento da afiliação são fatores que estão imbricados na condição de vida estudantil. Desse modo, essa investigação tende a colaborar com os estudos no campo da afiliação universitária, bem como as discussões sobre assistência estudantil e permanência de estudantes na universidade, além de sugestões suscitadas pelo estudo em questão. / ABSTRACT The present study has, as main objective, the analysis of the process of university’s affiliation of the quota and non-quota students in the graduation courses of Medicine and Law, located in the Federal University of Bahia. In this way, we seek to know the academic’s trajectory of students throughout the process of affiliation, identify and analyze how the students’ difficulties and overcome strategies occur during the process of affiliation, as well as how the differences and treatments for students who were benefited by the quota system and those who weren’t (non-quota students). Thus, the relations between socioeconomic position and cultural capital with the process of university affiliation has as theoretical base in the studies of Alain Coulon and the factors referring to the cultural, social and economic capital are based on the theory of Pierre Bourdieu. This is a qualitative research, a case study, in which semi-structured interviews were carried out with 17 students in total. The data collection instrument was elaborated in the light of the study’s objectives and considers times of the students in the university according to the basic theory of Alain Coulon. In the matter of the analyzes of this study, the interviews were fully transcribed, taking care in maintaining the students’ language on the text, proceeded by content’s analysis. As the students ingress the university, they begin a new phase of life, in a differentiated environment, and to students of popular origin, that in many cases are first ones in their family to access higher education’s courses - a reality that was not considered for this class’ members. Affiliation takes concern with the trajectory of students in the academic arena at each stage of student life, i.e. the entry in the university and how students deal and adapt to the new demands to become affiliated with the institution, to become members. The results of the research are close to the studies conducted by other researchers on the quota students, showing that the trajectory of students depends on their social backgrounds. The process of university affiliation of the quota and non-quota students in the courses investigated, in fact, are different, considering the economic, social and racial inputs. We find the existence of a rhythm of estrangement and learning of the university’s student for all the cases that enter the university, but the strangeness occur longer and the learning process is more difficult for the quota students, considering that the cultural, social and economic capital. From the university entrance until the moment of the affiliation those are fundamental factors in the conditioning of student life. Thus, this research tends to collaborate with studies in the field of university affiliation, as well as discussions about student assistance and student stay in university, as well as suggestions raised by the study in question.

Rörelsekapitalhantering (WCM) är en viktig del i små och medelstora företags (SMF) i syfte att generera nytt kapital samt effektivisera verksamheten. Företagen i Sverige består till större delen av SMF vilket gör det viktigt att undersöka hur företagen hanterar sitt kapital. Syftet för studien var att studera WCM i form av CCC och WCR med företagsspecifika, branschspecifikaoch makrospecifika faktorer. Detta testades i en OLS-modell med studiens beroende variabler CCC och WCR mot de oberoende variablerna lönsamhet, tillväxtmöjligheter, storlek, kassaflöde och branschtillhörighet. Studien undersökte även hur en finanskris påverkar rörelsekapitalet i form av ett t2-test. Denna studie innefattade 4240 företag under perioden 2008 till 2015 där 2008 till 2009 beskrivs som krisperiod. Resultatet för studien visar ett positivt signifikant samband mellan CCC och kassaflöde samt ett negativt signifikant samband medlönsamhet, storlek och branschtillhörighet. Vidare påvisar studien ett positivt signifikant samband mellan WCR och lönsamhet samt storlek medans tillväxtmöjligheter, kassaflöde och branschtillhörighet har negativt signifikant samband med WCR. Företagen har en längre CCC samt en högre WCR under krisperioder. / Working capital management (WCM) is an important part of small and medium-sized enterprises (SMEs) in order to generate new capital and streamline operations. The companies that consist in Sweden is to the majority SMEs, which makes it important to investigate how companies handle their capital. The purpose of the study was to analyse WCM thru CCC and WCR with company-specific, industry-specific and macro-specific factors. This was tested in an OLS model with this studies dependent variables CCC and WCR against the independent variables profitability, growth opportunities, size, cash flow and industry affiliation. The study also examined how a financial crisis affects working capital with a t2 test. This study included 4240 companies in the period 2008 to 2015, where 2008 to 2009 is described as a crisis period. The result for the study shows a positive significant correlation between CCC and cash flow, as well as a negatively significant correlation with profitability, size and industry affiliation. Furthermore, the study shows a positive significant correlation between WCR and profitability, and the size of the growth potential, cash flow and industry affiliationare negatively significant in relation to the WCR. The companies have a longer CCC and a higher WCR during crisis periods.

Esta tese se propõe a demonstrar avanços e limitações encontrados para a escolarização de crianças e jovens com necessidades especiais na rede estadual de ensino de São Paulo, nos últimos seis anos e discutir possibilidades e desafios para a condução de ações da modalidade de ensino Educação Especial, sob a perspectiva da política educacional denominada inclusiva. Fundamentada em pesquisa e estudos das áreas da Sociologia, destacadamente, as da Sociologia Crítica e da Educação, esta tese discute a dicotomia inclusão/exclusão presente na concepção de políticas públicas atuais, evidenciando a partir do referencial de laços sociais e de construções teóricas sobre afiliação/desafiliação de Robert Castel, para analisar contextos sociais. Ao examinar como as contradições e os impasses existentes no contexto socioeconômico influenciam a política educacional e, com maior intensidade, as questões referentes à escolarização de crianças e jovens com necessidades especiais, coloca em xeque a reprodução de desigualdades sociais na escola, a prática docente e a estrutura do próprio sistema. Ao indicar a necessidade de que a concepção da política educacional vai além da implantação de reformas, transformando estruturalmente o sistema de ensino, propõe que a Educação possa ser realmente um dos caminhos pelos quais se encontrem possibilidades para a construção de arranjos sociais plausíveis que se fundamentem nos princípios da coesão social, da igualdade de direitos e da solidariedade. / This research aims to show the conquests and limitations found for teaching kids and teens with special needs in São Paulo educational network, in the last six years and discuss the possibilities and challenges to conduct actions in the Special Education sector, under the educational policy perspective, denominated inclusive. Based on researches and studies in the Sociology areas, specially Critical Sociology and Education, this thesis discuss the dichotomy inclusion/exclusion, presented in the conception of the public policy nowadays, proving from the social laces and the theorical constructions by Robert Castel toward the affiliation/disaffiliation for the social context analysis. After examining how the contradictions and the deadlocks that exist in the socialeconomical context affecting the educational policy, and with bigger intensity, the questions regarding to the education for kids and teens with special needs, testing the social inequality reproduction at school, the teaching practice and the structure of the system itself. By indicating the needs that the conception of the educational policy goes beyond implementing the changes, structurally transforming the teaching system, proposes that the Education could be really one of its ways which would find possibilities for building the social arrangements plausible that would be based in the principles of the social cohesion, the equal rights and solidarity.

Inledning: Historiskt sett har IPO:er ofta varit underprissatta vilket har resulterat i att de i genomsnitt haft en hög initial avkastning, det vill säga, hög avkastning den första handelsdagen. Detta har skapat en uppfattning om att nyintroduktioner är ett bra investeringsalternativ för de som vill ha en avkastning utöver det normala. Syfte: Syftet med uppsatsen är att studera huruvida aktiers utveckling på kort och lång sikt påverkas av variabler som bolagets storlek, ålder, branschtillhörighet, noteringsperiod och könsfördelning i styrelsen. Syftet är också att undersöka huruvida IPO:er är underprissatta och om de underpresterar på lång sikt. För att studera detta har aktier noterade på Stockholmsbörsen, Aktietorget och First North mellan år 2013 och 2014 analyserats. Metod: För att kunna genomföra denna studie har ett kvantitativt tillvägagångssätt tillämpats. Vidare har en deduktiv ansats använts då avsikten var att analysera det insamlade materialet utifrån tidigare forskning. Urvalet består av 56 bolag där sekundärdata inhämtats via Nasdaq OMX, Nordnets- och Avanzas webbsida samt Skatteverket. Teori: Den teoretiska referensramen som studien baseras på består av teorier som har skapats kring hur IPO:er presterar på kort och lång sikt och varför de presterar som de gör. Vidare presenteras tidigare forskning kring hur könsfördelning i bolagsstyrelser kan påverka bolagens utveckling. Resultat och slutats: Resultatet visade att IPO:er på kort sikt blir överprissatta då de haft en negativ initial utveckling. Resultatet visade vidare att IPO:er överpresterar på lång sikt samt att de mest underprissatta IPO:erna presterar bäst. För de oberoende variablerna storlek, ålder, branschtillhörighet, noteringsperiod och könsfördelning i styrelsen kunde inga signifikanta samband återfinnas. / Introduction: Historically, IPO’s have often been underpriced, which has resulted in a high initial return on average, i.e. high return on the first trading day. This has created the perception that new introduction is a good investment option for those who want an abnormal return. Purpose: The purpose of this study is to examine whether the short- and long-term performance of IPO’s are affected by variables as firm size, firm age, industry affiliation, issue period and gender diversity on board of directors. The purpose is also to determine whether IPO’s are underpriced and if they underperform in the long run. To study this, Initial Public Offerings on First North, Aktietorget and Stockholmsbörsen during the period of 2013 to 2014 have been analyzed. Methodology: To implement this study, a quantitative approach has been applied. Furthermore, a deductive approach was used since the purpose was to analyze the collected material based on previous research. The data selection consists of 56 firms were the secondary data has been obtained from Nasdaq OMX, Nordnet website, Avanza website and The Swedish Tax Agency. Theory: The theoretical frame that the study is based on consists of theories that were created regarding how IPO’s perform in short- and long-term and why they perform as they do. Furthermore, earlier research is presented which examine how gender diversity in board of directors affect corporate performance. Result and conclusions: The result in this study shows that in the short run, IPO's are overpriced due to a negative initial return. Further, the result show that IPO's outperform other companies, and the most underpriced shares perform better in the long run. For the dependent variables size, age, industry affiliation, listing period and gender diversity, no relationship of statistical significance could be found.

Les régimes de protection sociale complémentaire constituent des outils à la disposition des employeurs afin de fidéliser leurs salariés. S’inspirant directement des principes encadrant le fonctionnement des régimes de base de la sécurité sociale, l’opération de prévoyance se caractérise, en partie, par une forte dimension collective. La création et la mise en oeuvre des couvertures de prévoyance et de frais de santé s’accompagnent de la poursuite d’idéaux d’égalité, de solidarité et de mutualisation. L’adoption des textes fondateurs en la matière,les lois Evin et Veil, a conduit à l’institution de mécanismes propres à l’opération de prévoyance reflétant cette dimension collective. L’influence du droit des assurances est certaine et sa maîtrise indispensable pour assurer la pérennité des mécanismes de protection sociale d’entreprise. Terrain d’application de droits divers, l’opération de prévoyance se caractérise par la complexité des relations entre ses intervenants et des règles régissant son support, le contrat de d’assurance de groupe. L’optimisation de son coût pour l’employeur est au prix d’un effort de conciliation de ces différents instruments / Supplementary social protection schemes are tools which employers can decide to utilize inorder to retain their employees. Corporate social protection systems are directly based on the principles which rule the functioning of the basic social security scheme. Understandably, they are characterized by a strong collective dimension. Design and implementation of corporate social protection are therefore associated with the pursuit of ideals of equality,solidarity and risks or resources pooling. The enactment of the founding legislation in this area – i.e. the Evin and Veil Acts* – led to the setting up of mechanisms peculiar to corporate social protection systems and whose very existence is revealing of this collective dimension.The influence of insurance law is indisputable and having full command of it is naturally instrumental in ensuring the viability of corporate social protection. Corporate social protection systems indeed find themselves at the crossroad of several legal domains. They are therefore distinguished by the complexity of the relations between their actors as well as that of the rules governing the collective insurance contract through which they are implemented. Optimizing its cost is a performance employers can only achieve through a careful conciliation of these instruments.