The issue of migration within the European Union has grown in member countries to considerable size. Management representatives of EU institutions have decided to address this situation. They established community program Solidarity and management of migration flows. The European Commission has decided that for the financial management of this program will be used the principle of shared management. The principle of shared financial management is the delegation of powers and responsibilities for funding and implementing the program from the institutions of the European Commission to the Member State. This decision creates an obligation for a Member State to establish a system of financial management programs in accordance with financial rules of the European Union (not by the financial rules of the Member State). So the general program "Solidarity and management of migration flows" became the first community program in the CR, which is being implemented on the principle of shared financial management. Member states are obliged to create their own theoretical and methodological basis of a new financial management. This method of financial management has three pillars - Responsible Authority, Audit Authority and Certification Authority. The recipient of funds may be non-profit organizations or state or public nonprofit organization. The financial management of the Responsible Authority is responsible for program implementation in the Member State through projects of final beneficiaries. The Audit Authority is the control body. The Certification Authority is the authority for confirmation. It is the last link between the European Commission and Member States. The task of the Certification Authority and at the same time of this dissertation was to develop new theoretical and methodological system of internationally recognized certification of public expenditures for services that are financed from the EU budget. In the past, the issue of certification of the expenditures financed by community programs in the CR was not addressed. The goal set in my work was met. New theoretical and methodological certification system was created. Functionality and effectiveness of the system was checked before being put into practice through expert assessment by experts of the Ministry of Interior and Ministry of Finance. Also theoretical and methodological approach was developed, which was approved by the Minister of the Interior, and which became a mandatory certification standard for all involved organizations in the CR. The system was put into practice and has been used since 2009.

Submitted by Marilene Donadel (marilene.donadel@unioeste.br) on 2017-08-22T20:24:32Z No. of bitstreams: 1 Martin A Wissmann 2017.pdf: 3822721 bytes, checksum: 992e1d91cf4dd49b947b2eec048496a4 (MD5) / Made available in DSpace on 2017-08-22T20:24:32Z (GMT). No. of bitstreams: 1 Martin A Wissmann 2017.pdf: 3822721 bytes, checksum: 992e1d91cf4dd49b947b2eec048496a4 (MD5) Previous issue date: 2017-03-16 / This research examines the social responsibility of the sugar cane industry in Brazil and analyzes how economic, environmental and social dimensions influence socially responsible behavior. A theoretical survey was carried out to identify origin, development and main concepts of social responsibility, pointing out its indicators, principal models and users and/or beneficiaries of social sustainability reports. Furthermore, the main theories related to socially responsible behavior were explored in order to support the composition of research tools and the analysis of results. The GRI-G4 model elaborated by the Global Reporting Initiative served as an additional resource. Purposing to show the relation between theme and object of this study, the sugar cane industry was characterized, presenting its economic, environmental and social impacts and further researches relating social responsibility and economic activity of this industry. The applied methodology consisted of explanatory, quantitative and qualitative research, utilizing questionnaires of a total population of 184 sugar cane industries (individuals or groups of companies), getting a return of 128, representing 5% margin of error and 96% confidence interval. In order to attest the hypothesis, modelling of structural equations by SmartPLS were applied. The results demonstrate that Brazilian sugar cane industry has reached an advanced stage in relation to the importance and practical accomplishment of the socially responsible actions raised by the research, but demonstrate the need to advance, mainly, the evidence of these actions. It also showed that the social dimension exerts major influence when compared to the other dimensions in the CSR. / O objetivo desta pesquisa é identificar como se encontra a Responsabilidade Social nas Agroindústrias Canavieiras no Brasil no tocante às dimensões econômica, ambiental e social, e analisar qual a influência relativa de cada uma delas no comportamento socialmente responsável. Para isso, foi realizado um levantamento teórico a fim de identificar a origem, evolução e conceituação da Responsabilidade Social, destacando os indicadores, os principais modelos e usuários e/ou beneficiários dos relatórios de sustentabilidade. Levantou-se, também, as teorias que apresentam relação com o comportamento socialmente responsável, que deram suporte para composição do instrumento de pesquisa e para análise dos resultados, juntamente com as orientações disponibilizadas pela Global Reporting Initiative (instituição reconhecida internacionalmente e que disponibiliza o modelo GRI-G4, que serve de apoio para as empresas que querem desenvolver e divulgar as ações socialmente responsáveis). Visando mostrar a relação entre o tema e o objeto de estudo promoveu-se a caracterização da agroindústria canavieira, demonstrando o seu impacto econômico, ambiental e social, além de apresentar alguns estudos que mostram a relação da Responsabilidade Social com esta atividade. Este trabalho adotou como procedimento metodológico as pesquisas de natureza explicativa, quantitativa e qualitativa. Como instrumento de pesquisa aplicou-se um questionário a um universo de 184 agroindústrias canavieiras (individuais ou grupo de empresas), obtendo retorno de 128 questionários, o que representou 5% de margem de erro e 96% de margem de confiança. Para a validação das hipóteses, foi utilizada a modelagem de equações estruturais, aplicada por meio do SmartPLS. Os resultados demonstraram que as agroindústrias canavieiras no Brasil se encontram em estágio avançado em relação a importância e realização prática das ações socialmente responsáveis levantadas pela pesquisa, porém demonstram a necessidade de avançar, principalmente, na evidenciação dessas ações. Demonstrou, também, que a dimensão social exerce maior influência quando cotejada com as demais dimensões, no CSR.

Made available in DSpace on 2016-03-15T19:34:26Z (GMT). No. of bitstreams: 1 Fernando Rodrigues da Motta Bertoncello.pdf: 889518 bytes, checksum: d02dcf0a830f6d3fd9fe00a8bb2e714d (MD5) Previous issue date: 2015-08-04 / The financial market has developed several programs along the recent years in order to offer financing and sustainable investments. However, the lack of a clear definition of what actually means sustainability and also the lack of adaptation regarding the dynamics of financial markets prevent such programs thrive. This study has aimed to investigate the development of environmental regulation through the market regulators, Central Bank of Brazil and the Brazilian Securities Commission, making use of bibliographic and legislative research. It has come to the analysis of the State's duty to set limits to economic power which deals with the political and environmental responsibility of banks and financial institutions, from which it was concluded that only market regulators are able to interpret sustainability and adapt it to the financial sector, which creates a legal framework with a strong dialogue with Economy and Ecology. / As lutas pela preservação do meio ambiente e dos grupos sociais reprimidos ganham ao longo do tempo uma nova roupagem e avançam até o conceito de sustentabilidade. Este conceito posteriormente é abraçado pelas empresas e pelo mercado financeiro em busca de capital reputacional. Todavia, tem-se questionado a efetividade de algumas políticas de sustentabilidade adotadas pelo mercado, as quais parecem buscar para si somente valor agregado. Sendo assim, percebe-se a necessidade da migração de um ambiente de autorregulação para uma regulação financeira especifica que trate da aplicação da sustentabilidade no mercado financeiro, visando mais claramente atender ao interesse público. Pressupõe-se que a regulação financeira seria o melhor mecanismo dialogar com o mercado e, ao mesmo tempo, garantir o interesse público.

Orientador: Maria Amália de Figueiredo Pereira Alvarenga / Resumo: O tema central do presente trabalho tem como escopo abordar as especificidades do Planejamento das Famílias Brasileiras na realidade ora vigente, a partir dos novos conceitos e concepções gerados através da evolução no campo do Direito das Famílias, marcada positivamente pela constitucionalização desta disciplina, que trouxe a superação da hipocrisia, do preconceito e da ideia do homem como centro norteador das famílias. Na área específica do planejamento familiar, o arcabouço legislativo está contido no art. 226, §7° da Carta Magna, que preconiza que o planejamento familiar é livre, baseado nos princípios da dignidade da pessoa humana, reafirmando o art. 1°, III, da Constituição Federal de 1988, e deve ser direcionado pelo princípio da paternidade responsável, bem como pela lei n. 9.263/96, que, em suma, dispõe sobre ações e procedimentos a serem realizados pelo sistema público de saúde, distribuição de métodos contraceptivos, realização de cirurgias de esterilização, e instituindo programas amplos da saúde sexual da população. Esta lei, no entanto, pouco dispôs sobre garantias à população atinentes à concretização de políticas públicas estatais no sentido de trazer informação direcionada ao planejamento familiar. Dessa maneira, a insuficiência de informação direcionada à assistência e educação na seara do planejamento familiar vem acarretando problemas relacionados ao crescimento demográfico e à má-formação psíquica das crianças advindas de uma estrutura familiar por vezes ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The central theme of this present work aims to point out the specificities of the brazilian family planning in the reality currently in force, from the new concepts and conceptions generated through evolution in the field of Family Law posively marked by the constitucionalisation of this subject, which has bring the overcoming of hyprocrisy, preconception and the idea of the men as the middle guiding of the families. In the specific area of family planning, backed by the protective housing of brazilian constitucion law, inserted on the art. 226, §7º of the Brazilian Constitution/1988 and should be directed by the responsible paternity principle, such as the law n. 9.263/96, that, briethly says about actions and procedures that has to be taken by the public system of health, distribution of contraceptives methods, performing sterilization surgeries and istituting wide programs of population´s sexual health. This law, althogh, has little arranged about guarantees to the population about concretization of public politics in the sense to bring information to people directed to family planning. The insufficient information directed to assistance and education in the area of family planning has been carrying problems related to demographic growth and to the bad psiquic formation of child coming from a fragile and lacking of information familiar structure. As a solution presented, it is necessary that the State provides public politics and structure of its organs to propitiate the p... (Complete abstract click electronic access below) / Mestre

As Information and Communication Technology (ICT) and social enterprises become drivers of economic growth, the nexus provides opportunities for new models of business to bring benefits to communities in developing countries. Recognising the complex dynamics and range of actors in this diverse and emerging sector, this study chooses to document the external influences, use and impact of ICT on social enterprises. The problem investigated is the potential gap between the rhetoric of the 'promise of e-business' versus the dynamics of enactment and impacts of ICT in practice in the social enterprise sector. The methodology consists of a mixed-method data collection strategy to triangulate data sources from a diverse cross-section of organisations in the social enterprise sector in Cambodia. These include a cross-sectional survey, interviews, observations, document analysis and review of artefacts. It is unclear whether the Cambodian social enterprise sector represents a unique case or is representative of other countries. Regardless, the rich dynamics of the sector and the current lack of understanding of ICT use by this sector in developing countries per se warrant such a study. It fills a significant gap in the field of ICT and development by providing an in-depth overview of the social enterprise sector in one developing country, which may also be applicable in other developing country contexts. The research maps the e-business status of Cambodian social enterprises along a continuum from precursor activity to fully integrated e-services. It finds that Cambodian social enterprises believe ICT adds value to their operation; however access to affordable and reliable local ICT resources is an important factor determining long-term uptake. It also shows that external support is seen as vital to the success of ICT uptake by social enterprises in Cambodia. Donors have the most significant influence on social enterprises' framing of ICT, whilst NGOs, associations and the private sector are also important institutional players in shaping understanding and uptake of ICT. The main contribution of the research is to identify the real development impact of ICT use by social enterprises by measuring the role of ICTs in achieving their goals. Its major finding is that social and business missions are inextricably linked within these organisations, so to measure one in isolation of the other denies the new paradigm that social enterprises present. The most active sub-sector explored that best reflects this unique value proposition is the emerging social outsourcing potential of the IT services sub-sector. The handicraft and processing sub-sectors have yet to fully engage and use ICT to their maximum benefit. The outlook for these sub-sectors is likely to require further support to best harness the potential that ICT can bring developing countries.

<p>Corporate social responsibility (CSR) has emerged as a global trend in different countries with diverse policy, culture, and CSR perspective and development level. Thus, we want to analysis CSR in different business environments and find out the gap they have. That is the original idea of our research.</p><p>This research mainly locates in Sweden and China, by comparing the temporal CSR development in a Swedish and a Chinese company—Sandvik and State Grid Corporation of China, the former as the advanced pioneer, and the latter as the dynamic learner, to gain an insight of the adaptability and feasibility of CSR in different business environments and countries.</p><p>The thesis is based on case study and interview, and literature review. The method content analysis is applied when processing the data into figures. Besides, the 3C-SR model and Responsible Competitiveness Index (RCI) are adopted as the analysis model.</p><p>The findings show that CSR is adaptable and feasible in whatever countries and business environments. Also, its core value and regulate guidelines are not changed, but the focal point in each stage of implementation will vary. In fact, CSR is not the ultimate goal, it’s a formula for transforming Responsible Competitiveness to a soft competence, lending the company to achieve sustainability. After the study, some recommendations and further study questions are given.</p>

Problem: The increased environmental awareness among people as well as businesses has led to the development of new concepts such as sustainable development and environ-mental marketing. One way of practising environmental marketing, which is based on the three principles social responsibility, holism and sustainability, is to use eco-labels on prod-ucts and services. Many companies see the usage of eco-labels as a means to gain competi-tive advantage. The number of eco-labelled products and services constantly increases, but does it mean that the number of companies practising corporate social responsibility also increases? The thesis strives to find out how a company through the usage of eco-labels contributes to a sustainable society by practising environmental marketing and thus social responsibility. The more specific purpose of this thesis is to: Explore the relationship between the usage of eco-labels on products and services and the implementation of corporate social responsibility (CSR) within three different companies. Method: A qualitative research approach was applied. Data was collected through six semi-structured interviews with the responsible of environmental/sustainability questions of three different companies (Scandic, Arla Foods and JC) and with the representatives within information/PR from two third party organisations (the Nordic Swan and KRAV). Results: We have drawn the conclusion that in order to have CSR incorporated within the organisation of the company, there is a need to have a balance between the different di-mensions (economic, environmental and social) of the company. The company also needs to take responsibilities that go beyond economic, legal, and ethical responsibilities. Scandic and Arla Foods have CSR fully incorporated within their organisations. JC have an imbal-ance between the different dimensions and have therefore not fully incorporated CSR. When it comes to the relationship between the eco-label and CSR, we can conclude that for the explored companies the relationship is dependent on the environmental philosophy and the environmental culture of the company having the eco-label. Scandic and Arla Foods have strong environmental cultures and their eco-labellings are seen as being the output of their CSR. JC do not have such a strong environmental culture and their eco-labelling is seen as the input of CSR. Third party organisations play an important role for CSR within the explored companies, both for the development and for the continuous im-provements of CSR. Third party organisations emphasise the development of CSR when the eco-label is seen as being the input of CSR, as in the case of JC. When the eco-label is seen as the outcome, as for Scandic and Arla Foods, the third party organisations help the companies to make continuous improvements. / Problem: Den ökade medvetenheten hos människor såväl som hos företag när det kom-mer till miljöfrågor har bidragit till att nya koncept som till exempel hållbar utveckling och grön marknadsföring har uppkommit. Grön marknadsföring bygger på de tre principerna: socialt ansvarstagande, holism och hållbarhet. Ett sätt att tillämpa grön marknadsföring är att använda miljömärkningar på varor och tjänster. Användandet av miljömärkningar ses som en konkurrensfördel av många företag och antalet miljömärkta varor och tjänster ökar konstant. Betyder detta att även antalet företag som tar ett samhällsansvar ökar? Denna uppsats söker ta reda på hur ett företag med hjälp av miljömärkningar bidrar till ett hållbart samhälle genom tillämpning av grön marknadsföring och därmed också socialt ansvarsta-gande. Det mer specifika syftet med den här uppsatsen är att: Undersöka förhållandet mellan användandet av miljömärkningar på varor och tjänster och tillämpningen av företagens samhällsansvar (CSR) i tre olika företag. Metod: En kvalitativ undersökningsmetod tillämpades. Data samlades in genom sex styck-en semistrukturerade intervjuer med de ansvariga inom miljö- och hållbarhetsfrågor på tre olika företag (Scandic, Arla Foods och JC) och med informatörerna från två tredjeparts or-ganisationer (Svanen och KRAV). Resultat: Vi har kommit till slutsatsen att det måste finnas en balans mellan de olika di-mensionerna (ekonomiska, sociala och miljö) inom företaget för att CSR ska vara inkorpo-rerat i dess organisation. Företaget måste också ta ett ansvar utöver de ekonomiska, lagliga och etiska ansvar som företag har. Scandic och Arla Foods har fullt ut inkorporerat CSR i sina organisationer. JC har en obalans mellan de olika dimensionerna och har därför inte fullt ut inkorporerat CSR. När det kommer till förhållandet mellan miljömärkningen och CSR hos de undersökta företagen, har vi dragit slutsatsen att detta förhållande är beroende på miljöfilosofin och miljökulturen hos företaget som har miljömärkningen. Scandic och Arla Foods har starka miljökulturer och deras miljömärkningar ses som ett resultat av deras CSR. JC har inte någon stark miljökultur och deras miljömärkning ses som ett bidrag till CSR. Tredje parts organisationer spelar en viktig roll både för utvecklandet och för det kontinuerliga förbättrandet av CSR inom de undersökta företagen. När miljömärkningen ses som ett bidrag till CSR, som i fallet med JC, fokuseras tredje parts organisationers infly-tande på utvecklandet av CSR. När miljömärkningen ses som ett resultat av CSR, som hos Scandic och Arla Foods, hjälper tredje parts organisationer företagen att göra kontinuerliga förbättringar.

Life scientists have increasingly been asked to incorporate a dual use responsibility in their research conduct. In this thesis, different aspects of what constitutes a reasonable responsibility in terms of avoiding harmful misuse of research for biological weapon purposes have been explored. The first study investigated the claim that scientists have a dual use responsibility, and also outlined some of its possible content. Criteria for what may constitute preventable harm were used to analyze some proposed obligations in the field, and it was concluded that reasonable obligations include: e.g. considering the potential negative implications of one’s research and reporting activities of concern. In the second study, the conditions for a Precautionary Principle (PP) were explored and applied to the dual use research context. The study found that the main conditions of the PP frequently appear in present discussions and formulations of life scientists’ responsibility. It was also concluded that the PP is applicable to the dual use field and that it is meaningful and useful as a normatively guiding principle. The third study suggested an ethics of dissemination, based on the assumption that scientists have a responsibility to occasionally constrain the dispersion of their research findings. Three core aspects were proposed for an ethics of dual use dissemination. Additionally, to help scientists understand when constraints may be justified, three corresponding conditions for their application were suggested. In the fourth study, the concept of ethical competence was introduced and explored within a dual use context. It was concluded that competence-building is important in the nurturing of individual responsibility and, subsequently, in achieving a culture of dual use responsibility in the life sciences. Finally, the discussion on ethical competence was included in a proposed ethic of deliberation, in which various stakeholders in the dual use debate are conceived to participate in communicative processes. It was argued that spaces for deliberative activities should be institutionalized by the scientific community to ensure structural opportunities for individuals to both assume responsibility and share it. Moreover, it was argued that deliberation can constitute a cornerstone of responsible dual use governance.

Corporate social responsibility (CSR) has emerged as a global trend in different countries with diverse policy, culture, and CSR perspective and development level. Thus, we want to analysis CSR in different business environments and find out the gap they have. That is the original idea of our research. This research mainly locates in Sweden and China, by comparing the temporal CSR development in a Swedish and a Chinese company—Sandvik and State Grid Corporation of China, the former as the advanced pioneer, and the latter as the dynamic learner, to gain an insight of the adaptability and feasibility of CSR in different business environments and countries. The thesis is based on case study and interview, and literature review. The method content analysis is applied when processing the data into figures. Besides, the 3C-SR model and Responsible Competitiveness Index (RCI) are adopted as the analysis model. The findings show that CSR is adaptable and feasible in whatever countries and business environments. Also, its core value and regulate guidelines are not changed, but the focal point in each stage of implementation will vary. In fact, CSR is not the ultimate goal, it’s a formula for transforming Responsible Competitiveness to a soft competence, lending the company to achieve sustainability. After the study, some recommendations and further study questions are given.

<p>Problem: The increased environmental awareness among people as well as businesses has led to the development of new concepts such as sustainable development and environ-mental marketing. One way of practising environmental marketing, which is based on the three principles social responsibility, holism and sustainability, is to use eco-labels on prod-ucts and services. Many companies see the usage of eco-labels as a means to gain competi-tive advantage. The number of eco-labelled products and services constantly increases, but does it mean that the number of companies practising corporate social responsibility also increases? The thesis strives to find out how a company through the usage of eco-labels contributes to a sustainable society by practising environmental marketing and thus social responsibility. The more specific purpose of this thesis is to:</p><p>Explore the relationship between the usage of eco-labels on products and services and the implementation of corporate social responsibility (CSR) within three different companies.</p><p>Method: A qualitative research approach was applied. Data was collected through six semi-structured interviews with the responsible of environmental/sustainability questions of three different companies (Scandic, Arla Foods and JC) and with the representatives within information/PR from two third party organisations (the Nordic Swan and KRAV).</p><p>Results: We have drawn the conclusion that in order to have CSR incorporated within the organisation of the company, there is a need to have a balance between the different di-mensions (economic, environmental and social) of the company. The company also needs to take responsibilities that go beyond economic, legal, and ethical responsibilities. Scandic and Arla Foods have CSR fully incorporated within their organisations. JC have an imbal-ance between the different dimensions and have therefore not fully incorporated CSR. When it comes to the relationship between the eco-label and CSR, we can conclude that for the explored companies the relationship is dependent on the environmental philosophy and the environmental culture of the company having the eco-label. Scandic and Arla Foods have strong environmental cultures and their eco-labellings are seen as being the output of their CSR. JC do not have such a strong environmental culture and their eco-labelling is seen as the input of CSR. Third party organisations play an important role for CSR within the explored companies, both for the development and for the continuous im-provements of CSR. Third party organisations emphasise the development of CSR when the eco-label is seen as being the input of CSR, as in the case of JC. When the eco-label is seen as the outcome, as for Scandic and Arla Foods, the third party organisations help the companies to make continuous improvements.</p> / <p>Problem: Den ökade medvetenheten hos människor såväl som hos företag när det kom-mer till miljöfrågor har bidragit till att nya koncept som till exempel hållbar utveckling och grön marknadsföring har uppkommit. Grön marknadsföring bygger på de tre principerna: socialt ansvarstagande, holism och hållbarhet. Ett sätt att tillämpa grön marknadsföring är att använda miljömärkningar på varor och tjänster. Användandet av miljömärkningar ses som en konkurrensfördel av många företag och antalet miljömärkta varor och tjänster ökar konstant. Betyder detta att även antalet företag som tar ett samhällsansvar ökar? Denna uppsats söker ta reda på hur ett företag med hjälp av miljömärkningar bidrar till ett hållbart samhälle genom tillämpning av grön marknadsföring och därmed också socialt ansvarsta-gande. Det mer specifika syftet med den här uppsatsen är att:</p><p>Undersöka förhållandet mellan användandet av miljömärkningar på varor och tjänster och tillämpningen av företagens samhällsansvar (CSR) i tre olika företag.</p><p>Metod: En kvalitativ undersökningsmetod tillämpades. Data samlades in genom sex styck-en semistrukturerade intervjuer med de ansvariga inom miljö- och hållbarhetsfrågor på tre olika företag (Scandic, Arla Foods och JC) och med informatörerna från två tredjeparts or-ganisationer (Svanen och KRAV).</p><p>Resultat: Vi har kommit till slutsatsen att det måste finnas en balans mellan de olika di-mensionerna (ekonomiska, sociala och miljö) inom företaget för att CSR ska vara inkorpo-rerat i dess organisation. Företaget måste också ta ett ansvar utöver de ekonomiska, lagliga och etiska ansvar som företag har. Scandic och Arla Foods har fullt ut inkorporerat CSR i sina organisationer. JC har en obalans mellan de olika dimensionerna och har därför inte fullt ut inkorporerat CSR. När det kommer till förhållandet mellan miljömärkningen och CSR hos de undersökta företagen, har vi dragit slutsatsen att detta förhållande är beroende på miljöfilosofin och miljökulturen hos företaget som har miljömärkningen. Scandic och Arla Foods har starka miljökulturer och deras miljömärkningar ses som ett resultat av deras CSR. JC har inte någon stark miljökultur och deras miljömärkning ses som ett bidrag till CSR. Tredje parts organisationer spelar en viktig roll både för utvecklandet och för det kontinuerliga förbättrandet av CSR inom de undersökta företagen. När miljömärkningen ses som ett bidrag till CSR, som i fallet med JC, fokuseras tredje parts organisationers infly-tande på utvecklandet av CSR. När miljömärkningen ses som ett resultat av CSR, som hos Scandic och Arla Foods, hjälper tredje parts organisationer företagen att göra kontinuerliga förbättringar.</p>