Suchergebnisse

In Chapter Nr. II an analysis of the PYMES, represented by the abbreviation Small and Medium Companies, is presented; they are gradually emerging in the national economy and constitute an essential engine, because they are part of the main employment generators with their contribution as producers and goods and services suppliers. The definitions of PYMES vary in each country and institution, however they coincide in the billing amount and number of employees they have. One of the main flaws that limit the access to the market of this sector is their potential growth; therefore these organizations have challenges to face as for example, to seek for new markets and to create added value to their production. This will be achieved through training, modernization and specialization. For this reason, the Ecuadorian Government has provided several dispositions in order to support the micro, small and medium companies, among which are included: Good Living National Plan, Operative Plan of the MIPYMES and Handcrafts Undersecretary, Draft Legislation for the Creation, Production Code, Organic Law of Popular and Solidarity Economy In chapter III the International Financial Information Standards are presented, which are currently very important for the appropriate presentation of the financing information to the control entity. Through Resolution SC.ICI.CPAIFRS.G.11.010, the regulation has been issued for the application of the complete International Financial Information Standards NIFF and of the International Financial Information Standard for Small and Medium Entities. The main difference between the complete NIFF and the NIFF for the PYMES lies in who applies them: the NIFF for the PYMES are used by the those entities which have no public obligation of rendering accountability and do not participate in stock market trading; the NIFF for PYMES are also less complicated, they have 245 pages with 35 sections, apply simplified methods and determine less revelations. ; En el capítulo II se realiza un análisis de la PYMES, representa las siglas: Pequeñas Y Medianas Empresas, surgen paulatinamente en la economía nacional constituyéndose en un motor esencial, pues se establecen como una de las principales generadoras de empleo con su aporte ya sea produciendo y ofertando bienes y servicios. Las definiciones de PYMES, varían en cada país e institución, sin embargo coinciden en el monto de facturación y número de empleados con los que cuentan. Una de las principales fallas que limitan el acceso al mercado de este sector es su posibilidad de crecimiento, por ellos estas organizaciones tienen retos que alcanzar como son el buscar nuevos mercados y crear valor agregado a su producción esto se lo podrá conseguir a través de capacitación, tecnificación y especialización. Por tal motivo el Gobierno del Ecuador tiene previsto varias disposiciones para apoyar a las micro, pequeñas y medianas empresas del país, dentro de las que se incluyen: Plan Nacional del Buen Vivir, Plan Operativo de la Subsecretaria de MIPYMES y Artesanías, Proyecto de Ley de Creación, Promoción y Fomento de micro, pequeñas y medianas empresas, Código de la Producción, Ley Orgánica de Economía Popular y Solidaria. En el capítulo III se habla sobre las Normas Internacionales de Información Financiera que en la actualidad son de mucha importancia para la presentación adecuada de información financiera al ente de control. Mediante Resolución SC.ICI.CPAIFRS.G.11.010, se expide el reglamento para la aplicación de las Normas Internacionales de Información Financiera NIIF completas y de la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades. La diferencia principal entre NIIF completas y NIIF para las PYMES radica en quienes la aplican: las NIIF para las PYMES emplean las entidades que no tienen obligación pública de rendir cuentas y no cotizan en bolsa, así mismo las NIIF para PYMES, son menos complejas de 245 páginas con 35 Secciones, aplican métodos más simplificados, además las NIIF para PYMES determina menos revelaciones.

In 2004, Poland became a Member State of the European Union. It was 35 years since the Forecasting Committee "Poland 2000 Plus" was appointed at the presidium of the Polish Academy of Sciences (Polish: PAN). On that occasion, a scientific conference took place, the result of which was the publication entitled Poland in the Face of the Challenges of the Future. It has become an inspiration for scientists, politicians and other professionals to adopt more strategic thinking about the future of Europe and Poland. The basis of the educational strategy should not only be economic and pragmatic objectives, but most of all, common values of the European civilisation. According to the Report of the European Commission Education for Europe, among these values, there are human rights (human dignity), fundamental freedoms, democratic legitimacy, peace, rejection of violence as a means to an end, respecting others, equal opportunities, principles of rational thinking, protection for the ecosystem and individual accountability. The policies and projects of the educational system reform of the Ministry of National Education (Polish: MEN) and Ministry of Science and Higher Education (Polish: MNiSW) as well as the Development Strategy of Poland until 2020–2030 of the Forecasting Committee aim to provide schooling at secondary school level with matriculation examination for about 80–85% of the population, at higher education level for 40–50% of the population aged 19–24. These schooling indicators have formally been exceeded. Presently, it is necessary to provide the good quality of education and to encourage students to choose deficit professional training courses, higher education as well as lifelong learning. In Poland, it can be observed that education sciences are unsatisfactorily used in developing reform concepts and in their implementation as demonstrated by underestimating educational reports and expertises, as well as constant changes of education ministers. Contemporary economy and pedagogy refer to the expenses on education as "investment in human" and "human capital", which guarantee the development of a country and of the quality of life. A significant proportion of teachers, young people, schools and universities as well as the mass media may change education and culture into a great program of the 21st century. ; Polska w 2004 roku stała się członkiem Unii Europejskiej. W tym samym roku minęło 35 lat od powołania Komitetu Prognoz "Polska 2000 Plus" przy Prezydium PAN. Z tej okazji odbyła się konferencja naukowa, której rezultatem jest wydawnictwo pt. Polska w obliczu wyzwań przyszłości. Jest ono inspiracją do szerszego kierowania się przez naukowców, polityków oraz ludzi innych zawodów strategicznym myśleniem o przyszłości Europy i Polski. Podstawą strategii edukacji powinny być nie tylko cele ekonomiczne i pragmatyczne, ale przede wszystkim wspólne wartości cywilizacji europejskiej, którymi według raportu Komisji Europejskiej Edukacja dla Europy są: prawa człowieka (godność osoby ludzkiej), podstawowe swobody, demokratyczna prawomocność, pokój i odrzucanie przemocy jako środka do osiągnięcia celu, poszanowanie innych ludzi, równość szans, zasady myślenia racjonalnego, ochrona ekosystemu, odpowiedzialność jednostkowa. Projekty i strategie reformy systemu edukacji MEN i MNiSW oraz Strategia Rozwoju Polski do roku 2020–2030 Komitetu Prognoz PAN zakładają zapewnie skolaryzacji na poziomie maturalnego kształcenia średniego dla ok. 80–85% populacji, a na poziomie studiów wyższych dla 40–50% populacji w przedziale wiekowym 19–24. Takie wskaźniki skolaryzacji zostały już formalnie przekroczone, teraz należy zapewnić odpowiedni poziom jakości kształcenia oraz stymulować i wspierać wybieranie deficytowych kierunków kształcenia zawodowego i wyższego oraz ustawicznego. W Polsce obserwuje się niezadowalające wykorzystanie nauk o edukacji w wypracowaniu koncepcji reform i ich wdrażaniu, czego dowodem jest niedocenianie raportów edukacyjnych oraz ekspertyz, a także nieustanne zmiany ministrów resortów edukacyjnych. Współczesna ekonomia i pedagogika określają wydatki na edukację i naukę jako "inwestycję w człowieka" i w "kapitał ludzki", które są gwarancją rozwoju kraju oraz poprawy jakości życia ludzkiego. Poważny procent kadry nauczycieli, młodzieży, szkół i uczelni oraz mass mediów może edukację i kulturę zamienić na wielki program XXI wieku.

The Constitutional Court is the highest court in all constitutional matters and thus decides appeals from other courts in disputes involving natural and juristic persons and the state, including criminal matters, if the matter is a constitutional matter or an issue connected with a decision on a constitutional matter. The Court may hear any matter, if the Constitutional Court grants leave to appeal because the matter raises an arguable point of law of general public importance that ought to be considered by that court. The Constitution makes it clear that courts are independent and subject only to the Constitution and the law. All persons to whom and organs of state to which a court order or decision applies are bound by it. It is important that the courts employ a standard of judicial review that is compatible with constitutional principles and values. The Constitutional Court subscribes to a standard of "deference" in judicial review. This principle recognises the need to protect the institutional character of each of the three arms of government in a manner that will prevent their ability to discharge their constitutional role being undermined. The principle of deference concerns the function of the judge in mediating between the law and legislative and executive politics. Around the world, litigation or judicial review has become immensely popular as a treatment for the pains of modern governance. South Africa is no exception to this phenomenon. This activism by litigation consists of efforts to promote, impede, or direct social, political, economic, or environmental change, or stasis. Organisations and individuals often disregard or distrust the political process and approach the courts to advance their own interest and to protect their own rights. Litigants seek to enforce constitutional principles and values that affect others as directly as them and that are valued for moral or political reasons and are independent of economic interests. The relief claimed aims to restructure the public organisation or conduct by the legislature and/or executive to eliminate a threat to constitutional principles and values enshrined in the Constitution. The South African Constitution has provided the public litigant with the freedom to bring matters before the courts not possible in terms of the common law. This has led to a departure from the traditional conception of litigation and consequently the remedies that courts have to offer. Courts have the duty to intervene in constitutional violations, but they have a prerogative to decide when and to what extent to intervene when such a violation occurred within the domain of other branches of government. The decision on whether to intervene and then, to what extent, will depend on the standard of judicial review the courts employ. Davis proposes a culture of justification for judicial review that takes into account the democratic prerogative of the elected arms of government to fashion and implement public policy within the framework of the Constitution. This culture accepts that the role of judicial review is to foster a culture of democracy, and that the judiciary must commence from a standpoint that it operates within a governmental system that is based upon a doctrine of separation of powers. Although Davis's work is meant as only as a framework for a coherent theory of judicial review, the question of justification and participation advances other constitutional values such as openness, non-discrimination, accountability and participation to judicial scrutiny. It is submitted that the culture of justification meets the tenets of judicial review as set out by both Mureinik and Dyzenhaus and finds application in an objective interpretation of constitutional provisions and values. The culture of justification ensures that the government justifies its decisions to the governed; it promotes transparent government and allows the citizens to participate in decisions affecting them.

The aim of this study was to investigate expert meetings and groups as a distinctive approach to promoting the participation of children and young people within the context of the children's ombudsman in Norway. To achieve this broad objective, specific questions revolving around the rationale, character, significance and bottlenecks of expert meetings and groups were formulated. Premised on the findings of this investigation, the study would then draw implications for policy and practice within the field. A qualitative approach, in particular case study design was selected to facilitate collection of data and analysis of the resulting findings. This included collecting data about the case using in-depth / qualitative interviews and analyzing relevant documents. Coding and analysis of primary data drew inspiration from a constructivist grounded theory approach, while in analyzing secondary data, this approach was complemented with qualitative content analysis. The entire coding and analysis procedure was facilitated by NVivo's powerful analytical tools. In general, the choice of a qualitative approaches for this study was informed by their ability to deliver a thick understanding of the research phenomena, and describe the findings giving due consideration to the relevance of the context The findings of this investigation have revealed that expert meetings and groups have a clear premise; essentially as a fulfillment of children's fundamental and democratic right to actively participate in society as competent citizens, in accordance with evolving capacities. At the same time, these initiatives are intended to provide a powerful empowerment force through which to underscore the plight of children, so that predominantly adult run systems can take conscious child sensitive precautions, both those required to alleviate present indignity, and prevent future reoccurrences. The study observes that the character of expert meetings and groups celebrates a firm grounding in the basic principles required for achieving an effective and ethical participatory ethos. The findings further point to an array of individual, organizational and wider system benefits accruing from these initiatives. Outstanding benefits include; providing a platform for the realization of children's rights, propelling active empowerment for participants, and learning outcomes for adults; while consciously challenging the system to effect quality and more child friendly services. Amidst such gains, the ombudsman acknowledges that the promise of participation lies in the power to inculcate within society an all-round value system; that both celebrates children's competency, and demonstrates genuine commitment to engage with them respectfully as equals. Such a model of participation should not be restrictively interpreted in view of tokenistic information giving and collaborative engagement; when the fundamental premises for according children and young people an equal opportunity to influence the agenda for consultation or other forms of participation largely remain an adult monopoly. Even more pertinent is that participation should not be constructed as a magic wand wielded by adults to exterminate problems in particular situations where the wellbeing of children is threatened. To the contrary, participation must be visibly seen, felt and robustly encouraged in natural settings within which both adults and children are in constant interaction. It must be a norm which all children everywhere can experience for a right, anytime, anywhere. Nevertheless, practical realization of a participatory ethos of this nature in many contexts presents real, conflicting and daunting dilemmas with which both children and adults must collaboratively grapple. In conclusion, this study draws on the pool of benefits reported, to argue the case for establishing independent national human rights institutions for children; and for concerted efforts among duty bearers to develop pragmatic solutions for realizing their participation rights within the diversity of natural settings. This study raises the question on possible mechanisms and responsibility centres to follow-up on the uptake and redress of recommendations by the ombudsman, ensuing from expert meetings and groups. A complementary question is how to achieve a participatory culture described above. Satisfying these dilemmas lay outside the scope of this study, but will nevertheless be important for maintaining the institution's relevance as a credible voice and watchdog for children's rights. More importantly, it is a question to which children everywhere merit valid, honest, quick, respectful and uncensored accountability from across civilizations world over.

In their own battles and strategy meetings since the early 1980s, EJOs (environmental justice organizations) and their networks have introduced several concepts to political ecology that have also been taken up by academics and policy makers. In this paper, we explain the contexts in which such notions have arisen, providing definitions of a wide array of concepts and slogans related to environmental inequities and sustainability, and explore the connections and relations between them. These concepts include: environmental justice, ecological debt, popular epidemiology, environmental racism, climate justice, environmentalism of the poor, water justice, biopiracy, food sovereignty, "green deserts", "peasant agriculture cools downs the Earth", land grabbing, Ogonization and Yasunization, resource caps, corporate accountability, ecocide, and indigenous territorial rights, among others. We examine how activists have coined these notions and built demands around them, and how academic research has in turn further applied them and supplied other related concepts, working in a mutually reinforcing way with EJOs. We argue that these processes and dynamics build an activist-led and co-produced social sustainability science, furthering both academic scholarship and activism on environmental justice. ; Depuis le début des années 80, à travers leurs propres luttes et réunions stratégiques, les EJOS (Organisations de Justice Environnementale) et leurs réseaux ont introduit quelques concepts différents d'écologie politique qui ont été repris par le monde académique et par les décideurs politiques. Dans cet article, nous expliquons les contextes qui ont promu l'émergence de ces concepts, et offrons des définitions pour un large ensemble de concepts et de slogans lies aux inégalités environnementales et à la protection durable de l'environnement, et nous explorons les connections entre eux. Ces concepts incluent: La justice environnementale, la dette écologique, l'épidémiologie populaire, le racisme environnemental, la justice climatique, l'environnementalisme des pauvres, la justice hydrique, la bio-piraterie, la souveraineté alimentaire, «les déserts verts», «l'agriculture paysanne rafraichit la terre», la prise des terres (land grabbing), l'Ogonisation et la Yasunisation, les plafonds de ressources, la responsabilité des entreprises, l'écocide, les droits indigènes territoriaux, et quelques autres. Nous examinons comment les activistes ont inventé ces termes, construit des demandes autour d'eux, et comment la recherche académique les a appliqués, et ensuite comment elle a offert de nouveaux concepts, travaillant de manière symbiotique avec les EJOS. Nous argumentons que ces processus et dynamiques construisent une science du développement durable conduite et co-produite par les activistes, ce qui renforce ainsi la littérature académique et l'activisme sur la justice environnementale. ; Desde el inicio de la década de 1980, las OJAs (organizaciones de justicia ambiental) y las redes que ellas forman introdujeron diversos conceptos de ecología política en sus campañas y en sus reuniones para determinar estrategias, que han sido adoptados también por académicos y por tomadores de decisiones. En este artículo explicamos los contextos que dieron lugar a esas nociones, compilamos muchos conceptos y lemas que se refieren a inequidades ambientales y a la sustentabilidad, examinando sus interrelaciones. Dichos conceptos incluyen, entre otros, los siguientes: justicia ambiental, deuda ecológica, epidemiología ambiental, racismo ambiental, justicia climática, ecologismo de los pobres, justicia hídrica, biopiratería, soberanía alimentaria, "desiertos verdes", el lema "la agricultura campesina enfría la Tierra", acaparamiento de tierras, Ogonización y Yasunización, topes al uso de recursos, pasivos ambientales y responsabilidad ambiental empresarial, ecocidio y derechos territoriales indígenas. Estudiamos cómo los activistas de las OJAs acuñaron tales conceptos configurando exigencias políticas a partir de ellos, y cómo los investigadores académicos también los han aplicado y, a su vez, han aportado otros conceptos, en un proceso de fortalecimiento mutuo. Estos procesos y dinámicas dirigidos por activistas co-producen y construyen una ciencia social de la sustentabilidad, que apoya tanto el trabajo científico como el activismo, favoreciendo así nuevos logros en favor de la justicia ambiental.

En el presente trabajo, haciendo uso de una investigación de tipo exploratoria y descriptiva, se caracteriza a los concejales de Barrancabermeja elegidos para el periodo 2012-2015. Se aplicó una encuesta autodiligenciada a los diecisiete (17) concejales que integran la corporación. Se tuvieron como objetivos, establecer cuál es la trayectoria y los principales aspectos que identifican a los concejales elegidos. Dentro de las conclusiones, se destacan que los concejales se dedican a tiempo parcial a su función, cuentan con la formación académica necesaria para pensar que tienen los dotes requeridos para hacer una aceptable gestión, y algunos tienen experiencia tanto por fuera como al interior de partidos políticos. Finalmente parece claro que el modelo que domina el escenario, es el modelo decisionista, ni el modelo tecnocrático ni el pragmatista parecen tener cabida desde la caracterización realizada. En el presente documento que da cuenta del taller de grado, esencialmente se llega a las siguientes conclusiones. Primero, no hay evidencia para hablar que exista una dedicación de tiempo completo. Segundo, de los concejales participantes no hay evidencia alguna que dé cuenta suficientemente de que tan técnicos ó especializados en puntuales asuntos y temas son, ya que no se cuenta con el suficiente talento para poner a funcionar un modelo ni tecnocrático ni pragmatista en la dinámica política local. Tercero, no se evidenció la existencia de programas de formación en los partidos políticos con representación en la corporación. Cuarto, en cuanto a la experiencia, se puede concluir que algunos concejales tienen experiencia en su cargo, ya que han sido elegidos en distintos periodos de la corporación, pero no hay un historial en cuanto a cargos públicos desempeñados por los actuales concejales. Y quinto, no existe un verdadero proceso de rendición de cuentas. Lo anterior nos llevaría a pensar que desde los modelos propuesto por Habermas para entender la dinámica política, desde el concejo municipal se genera un escenario propicio para que el modelo decisionista se ponga en marcha. ; Justificación Planteamiento del Problema Objetivos Objetivo General Objetivos Específicos Capítulo I Marco Teórico Marco Conceptual Capítulo II Marco Referencial Estado del Arte Capítulo III Aplicación y Análisis de Resultados Instrumento Procedimiento Capítulo IV Conclusiones y Recomendación Referencias Bibliográficas Anexos ; Maestría ; In the present work, making use of an exploratory and descriptive investigation, the councilors of Barrancabermeja elected for the period 2012-2015 are characterized. A self-completed survey was applied to the seventeen (17) councilors that make up the corporation. The objectives were to establish the trajectory and the main aspects that identify the elected councilors. Among the conclusions, it is highlighted that the councilors are dedicated part-time to their function, they have the necessary academic training to think that they have the required skills to do an acceptable management, and some have experience both outside and inside parties politicians. Finally, it seems clear that the model that dominates the scene is the decisionist model, neither the technocratic nor the pragmatist model seem to have a place from the characterization carried out. In this document that gives an account of the degree workshop, essentially the following conclusions are reached. First, there is no evidence to speak of a full-time dedication. Second, of the participating councilors there is no evidence that sufficiently accounts for how technical or specialized in specific issues and topics they are, since they do not have enough talent to put a neither technocratic nor pragmatist model to work in political dynamics local. Third, the existence of training programs in political parties with representation in the corporation was not evidenced. Fourth, in terms of experience, it can be concluded that some councilors have experience in their position, since they have been elected in different periods of the corporation, but there is no history in terms of public positions held by current councilors. And fifth, there is no true accountability process. The foregoing would lead us to think that from the models proposed by Habermas to understand political dynamics, from the municipal council a favorable scenario is generated for the decisionist model to be put into operation.

Проанализированы современные правовые проблемы устойчивого развития сельских территорий в Украине. Исследована сущность категорий «сельская территория», «депрессивная сельская территория», устойчивое развитие сельских территорий, акцентировано внимание на правовую природу устойчивого развития сельских территорий, его признаков и особенности, тенденций внедрения в Украине и странах Европейского Союза. Высказано и обосновано предложения относительно места общественных отношений в сфере обеспечения устойчивого развития сельских территорий в структуре предмета отрасли аграрного права Украины. ; Problem setting. The last two decades of growing «gap» between urban development and rural areas, which on paper may prove statistics, and for visual proof of this fact is enough to visit a few villages in various regions of our country. The most difficult problems in the countryside among many others is the lack of motivation to work, poverty, labor migration, unemployment, lack of social infrastructure, deepening demographic crisis and the withering away of villages. Recent research and publications analysis. Research on the functioning of public relations in the field of sustainable rural development and analysis of legal and economic nature have devoted their research leading domestic and foreign scholars: V. M. Ermolenko, M. I. Kozir, P. F. Kulinich, A. V. Lisovyi, V. V. Nosik, A. I. Pavlov, A. M. Stativka, V. Y. Urkevych, M. V. Shulha and other scientists. Still open is very acute problem of legal support and overcoming gaps legislation on public relations for the revival of rural areas from the doldrums of their sustainable socio-economic and environmental development. Paper objective. Main objective of the article is based on structural analysis of the norms of existing national legislation and recent scientific literature relevant to clarify the theoretical and legal problems of rural areas in Ukraine, which will make it possible to develop recommendations to improve the agrarian regulations and other legislation. Paper main body. In economically developed countries implemented policies align economic development of the region to the center, and not vice versa, as the years have tried to implement in Ukraine on the principle of centralization of power. Thus the social constitutional state must act springboard for self regions. Legitimate definition of «rural area» and «depressed rural areas» in domestic legislation still exists. However, the science produced a large number of definitions, including rural and sustainable rural development. Depressed rural areas can be considered rural areas, where over the past three years, rural population density, rate of natural increase of population, the level of average wages and the volume of sales of agricultural products (works, services) per capita is much lower and the share of employment in agriculture sector is significantly higher than the corresponding average of the areas of this group. Conclusions of the research. Complex social relations in the field of sustainable development of rural areas as well as to revive the depressed rural areas are the elements of agrarian relations is the subject field of agrarian law in Ukraine. Such categories as «depressed rural areas» and «sustainable rural development» can not be an abstract object agro-regulation. These categories require legal consolidation of the Law of Ukraine of 24 June 2004 year № 1877-IV «About State Support of Agriculture of Ukraine». The first step of our country in the process of convergence State Agrarian Policy of Ukraine and the Common Agricultural Policy should be to increase accountability for violations in the agricultural sector because of abuse and criminal offenses in this area undermine the food security of Ukraine, and is further compounded by the economic crisis in the country, and put away the possibility Ukraine become a full member. To ensure the implementation of the priority areas of sustainable development of rural areas, it is advisable to use 4 main groups of instruments: 1) improving the legal framework of rural development at national, regional and local levels; 2) optimization of financial and fiscal relations with rural development at all levels; 3) improving the forms and methods of economic development of rural areas and finally; 4) improving the efficiency of the legislative and executive bodies at all levels and enterprises, organizations and institutions that ensure the sustainable development of rural areas.

Социально­философский анализ выявил следующие условия легитимности государственной власти: 1) реалистичная прогрессивность – определение социально неприемлемых нововведений; 2) погруженность в национальное сознание – политика, соответствующая местным культурно­историческим особенностям подобной предрасположенности; 3) умеренная либеральность – баланс между недостаточной и чрезмерной жесткостью; 4) соблюдение договорной дисциплины – общественно­договорная суть взаимоотношений между руководством страны и ее населением; 5) мнимая подотчетность, проявляющаяся в двойственной природе государственной власти, которая для удержания легитимности, с одной стороны, должна выглядеть совершенно прозрачной, с другой стороны, вынуждена конспирировать свои аморальные практики, необходимые для достижения общего блага; 6) демократическая политика, завоевывающая признание большинства посредством исполнения его воли; 7) научная интегрированность – противоколлизионный, системообразующий фактор для самой государственной власти, а через нее ­ и для всего социума; 8) открытость, обеспечивающая внутрисистемный синтез всех остальных факторов, благодаря непрестанному обновлению личного состава правящих структур наилучшими кадрами; 9) абсолютная меритократия – комплектование державной элиты деятелями, которые обладают профессиональными качествами, соответствующими ожиданиям народа; 10) соблюдение естественных прав базируется на осознании данного перманентного начала социально­государственных отношений и эмпатии его темпоральных модификаций; 11) актуализация юснатуралистической идеи в конкретных актах трансличностного взаимодействия; 12) дозированное невмешательство в частную жизнь – превентивное удовлетворение человеческого индивидуализма; 13) организация сублимации властного инстинкта – политика, фундирующаяся на осознании того, что данное стремление свойственно всем людям, и состоящая в миротворческом управлении его реализацией. ; Социально­философский анализ выявил следующие условия легитимности государственной власти: 1) реалистичная прогрессивность – определение социально неприемлемых нововведений; 2) погруженность в национальное сознание – политика, соответствующая местным культурно­историческим особенностям подобной предрасположенности; 3) умеренная либеральность – баланс между недостаточной и чрезмерной жесткостью; 4) соблюдение договорной дисциплины – общественно­договорная суть взаимоотношений между руководством страны и ее населением; 5) мнимая подотчетность, проявляющаяся в двойственной природе государственной власти, которая для удержания легитимности, с одной стороны, должна выглядеть совершенно прозрачной, с другой стороны, вынуждена конспирировать свои аморальные практики, необходимые для достижения общего блага; 6) демократическая политика, завоевывающая признание большинства посредством исполнения его воли; 7) научная интегрированность – противоколлизионный, системообразующий фактор для самой государственной власти, а через нее ­ и для всего социума; 8) открытость, обеспечивающая внутрисистемный синтез всех остальных факторов, благодаря непрестанному обновлению личного состава правящих структур наилучшими кадрами; 9) абсолютная меритократия – комплектование державной элиты деятелями, которые обладают профессиональными качествами, соответствующими ожиданиям народа; 10) соблюдение естественных прав базируется на осознании данного перманентного начала социально­государственных отношений и эмпатии его темпоральных модификаций; 11) актуализация юснатуралистической идеи в конкретных актах трансличностного взаимодействия; 12) дозированное невмешательство в частную жизнь – превентивное удовлетворение человеческого индивидуализма; 13) организация сублимации властного инстинкта – политика, фундирующаяся на осознании того, что данное стремление свойственно всем людям, и состоящая в миротворческом управлении его реализацией. ; Social­philosophical analysis had displayed the next conditions of state power legitimacy: 1) realistic progressiveness – definition of social unacceptable innovations; 2) absorption in national consciousness – policy, which conforms to local cultural­historical peculiarities of such predisposition; 3) moderate liberal views – balance between insufficient and excessive harshness; 4) observance of contractual discipline – social­contractual essence of relationships between direction of a country and its population; 5) pretended accountability, which shows oneself in dual nature of state power, that must look clear for retention of legitimacy, on the one hand, and has to make a secret of ones immoral practices, on the other hand; 6) democratic policy, which conquers recognition of majority by means of execution of their will; 7) scientific integration – countercollision, system making factor for state power and, through state power, for whole society; 8) openness, which provides intrasystem synthesis of all other factors thanks to incessant renewal of state power stuff by the best cadres; 9) absolute meritocracy – stuffing of state elite by figures, who have professional characteristics, which conform to people's txpectations; 10) observance of natural rights – is based on knowing of this permanent principle of social­state relations and on empathy of its temporal modifications; 11) actualization of natural low idea in concrete acts of transindividual interplay; 12) dosated non­interference into privacy – preventive satisfaction of human individualism; 13) organization of power instinct sublimation – policy, which fund oneself on knowing of the fact, that this aspiration is an all people's way, and which consists in peacemaking management of aspiration realization.

This study investigates the behavior of contractors when submitting bids under different institutional arrangements. Construction projects under the private and public sectors in Hong Kong operate under two distinct contractual and bidding arrangements giving different degrees of risk and uncertainty to the contractors. First, private sector projects in Hong Kong invariably adopt conditions of contracts that shift more risk to the contractor. A typical example is private sector projects do not normally allow fluctuation adjustments, thereby shifting the risks of future increase in prices of construction resources to the contractor. Public sector construction projects include fluctuation clauses for projects of duration over 21 months (Later extended to all contracts via Circular DEVB(PS)107/3 dated 18 July 2008). Second, it is common practice for private sector clients to negotiate with the contractors after they have submitted their bids. Although in some cases, private sector clients may also simply accept the lowest tender, bidders would normally anticipate that they are likely to negotiate with them after the bids are opened. This practice, however, is not allowed in public sector projects. For reasons of public accountability, Government tendering procedures do not allow changes to the bid price after the tenders have been submitted and the time for return lapsed (except for specifically approved cases). This requirement basically bars any price negotiation as in the case of private projects. We conjecture that these two differences in institutional arrangements have significant impact on bidders' behavior, which would be characterized by the distribution and pattern of the submitted bid prices. Based on records of bid prices for 105 contracts tendered during the period 1997 and 2007, we found that public sector bids are more skewed to the left (or have a longer tail towards the left) than private sector bids, ceteris paribus. This means that low bids for public sector projects are more scattered than those of private sector projects. This result is consistent with the hypothesis that bidders attempt to hide their true bid prices by submitting higher bids when the client is not bound to accept the lowest tender. The empirical results also suggest that the bid-spread, as defined by the percentage difference between the lowest and second lowest bid, is higher when post tender negotiation is prohibited. Bidders would tend to submit more aggressive bids for public sector projects, knowing that they would not have a second chance to adjust their bid prices at a later stage. This suggests a higher probability of winner's curse for public sector projects. For private sector projects that do not include fluctuation clauses, the bid-spread is also affected by the expected risk of future increase in the prices of construction resources. When such risk is high, bidders will become more cautious when submitting their bids and thus resulting in a lower bid-spread. The bid distributions for public sector project have thicker tails on both ends compared to those of private sector projects due to its prequalification system and the practice of acceptance of the lowest bid. The empirical evidence in this study confirms this. In addition, market conditions, number of bidders, contract size and the proportion of prime cost and provisional sum as a percentage of the contract sum are also important determining factors of biding behavior. The results of this study show that institutional arrangements matters in determining bidding behavior. Previous studies that attempt to estimate the distribution of bid prices for construction projects have largely ignored the importance of institutional arrangements, which may therefore lead to biased results. The results of this study contribute to our understanding of bidder's behavior when bidding for construction projects under different institutional arrangements. The understanding will be useful in handling bidding exercises for new construction projects and the advancement of studies on bidding strategy models. ; published_or_final_version ; Real Estate and Construction ; Master ; Master of Philosophy

Como consecuencia de la crisis económica y financiera mundial, los gobiernos de todos los países europeos están reformulando las formas de financiación de los sistemas uni-versitarios públicos para garantizar su sostenibilidad financiera, eficacia y eficiencia, al tiempo que se están produciendo cambios en las universidades públicas que tendrán, sin duda, efectos importantes en las fuentes de financiación y su peso. En este artículo se analizan las distintas fuentes de financiación de las universidades públicas españolas y se proponen medidas para conseguir modelos de financiación coherentes con la situación económica actual, en donde se premie la flexibilidad y el esfuerzo de las universidades públicas en la consecución de ciertos objetivos, respe-tando la autonomía universitaria y potenciando la transparencia y rendición de cuen-tas. Así, se señalan ciertas reformas tanto para el modo de financiación pública de las universidades como, especialmente, para la financiación privada. En el primer caso, se apuesta por la extensión de los contratos programa a todo el sistema universitario. En el segundo caso, se proponen cambios en la financiación a través de precios públicos y la necesaria potenciación de la financiación filantrópica. Asimismo, se describen las sinergias que se pueden producir con la financiación de origen privado, de modo que las mejores universidades atraigan mejores estudiantes nacionales e internacionales y den un mayor impulso a la innovación y a la transferencia de conocimiento a la socie-dad. ; As a result of the global financial and economic crisis, the governments of all European countries are rethinking on the financing of public university systems to ensure finan-cial sustainability, effectiveness and efficiency. Likewise, changes occurring in public universities will undoubtedly have a significant impact on the distribution of funding sources. This article analyses the different sources of funding of the Spanish public universities and proposes financing policies consistent with the current economic situation. Such policies should reward the flexibility and effort of public universities in achieving cer-tain objectives, respect university autonomy, enhance transparency and accountability as well as consider equity in the access of students to the university. Thus, certain re-forms are indicated for both public and private universities' funding. In the first case, we suggest to extend contract-programs throughout the university system. In the sec-ond case, we propose changes in funding through tuition fees and the reinforcement of fundraising. In this framework, we also describe the synergies that can be produced with funding from private sources, so that the best universities can attract top national and international students and give greater impetus to innovation and transfer of knowledge to society. Towards this end, the emphasis is, therefore, placed on fund-raising activities based on philanthropic giving. ; Como consecuencia de la crisis económica y financiera mundial, los gobiernos de todos los países europeos están reformulando las formas de financiación de los sistemas uni-versitarios públicos para garantizar su sostenibilidad financiera, eficacia y eficiencia, al tiempo que se están produciendo cambios en las universidades públicas que tendrán, sin duda, efectos importantes en las fuentes de financiación y su peso. En este artículo se analizan las distintas fuentes de financiación de las universidades públicas españolas y se proponen medidas para conseguir modelos de financiación coherentes con la situación económica actual, en donde se premie la flexibilidad y el esfuerzo de las universidades públicas en la consecución de ciertos objetivos, respe-tando la autonomía universitaria y potenciando la transparencia y rendición de cuen-tas. Así, se señalan ciertas reformas tanto para el modo de financiación pública de las universidades como, especialmente, para la financiación privada. En el primer caso, se apuesta por la extensión de los contratos programa a todo el sistema universitario. En el segundo caso, se proponen cambios en la financiación a través de precios públicos y la necesaria potenciación de la financiación filantrópica. Asimismo, se describen las sinergias que se pueden producir con la financiación de origen privado, de modo que las mejores universidades atraigan mejores estudiantes nacionales e internacionales y den un mayor impulso a la innovación y a la transferencia de conocimiento a la socie-dad.

It is not possible to introduce the basic principles of social responsibility (SR) by domestic pharmaceutical enterprises without analysis of international experience.There is no unified and authoritative definition of social responsibility concept in business. It is scientific polemics that fills the concept of social responsibility with different content, it is stipulated by methodological competition of theoretical approaches from different points of view: sociology, management and economics, law, philosophy, etc.Transformation of social values and priorities requires a change in management practices, ensuring the integration of principles, methods and SR instruments in the activity of pharmaceutical companies.The aim of the work was to study and create approaches to the understanding of social responsibility, determination of its content in the pharmaceutical sector.Materials and methods: We used such methods of investigations: analysis and synthesis of information sources of data, marketing analysis, concerning understanding of social responsibility, determining its nature in the pharmaceutical sector.In this work components of the conception were analyzed in various aspects and their integration into the definition of SR business.To accomplish the appropriate corporate civil role, the firm must fulfill obligations – economical - to earn enough profit for its own joint-stock fund to satisfy shareholders, to provide products to satisfy buyers, to create new jobs and new material values for their own business, to promote innovation, legal - to stick to the Law, ethical - to be moral, honest, fair and respect people rights, to avoid harm or social injustice; philanthropic - to carry out useful work for the community.Despite the huge number of approaches in the determining of SR, all the approaches are identical in the same thing: SRB - it is the responsibility of the company (the firm) to all physical and legal persons which it deals with in the normal course of business and to the society as a whole.According to the ISO-26000 Standard "The Guidance on social responsibility" the basic principles of social responsibility are defined: accountability, transparency, ethical behavior, interaction with the party interested, the legal norm, the international norm, human rights.One of the important global landmarks in the development of social responsibility issues became the UN International initiative - United Nations Global Treaty (Global Compact). It is a voluntary initiative that unites private companies, UN agencies, business associations, non-governmental organizations and trade unions in a single forum for stable development through responsible and innovative corporate leadership.Ukraine joined The Global Compact in April 2006. At present, the number of the Global Compact participants in Ukraine exceeds 130. This national network was set up for the purpose of extending the initiative of corporate social responsibility in Ukraine, exchange of experience, training, and joint actions.Conclusion: The approaches of understanding of social responsibility from different points of view: sociology, management and economics, law and philosophy were analyzed and summarized. Despite the variety of approaches in determining the SR, all the approaches are united in the same: SRB - it is the responsibility of company (firm) to all physical and legal persons which it deals with in the normal course of business and to the society as a whole. The fundamental principle of social responsibility is the respect for the priority of the law and compliance with the obligations defined by the law. At the same time, social responsibility includes consistent actions of companies, organizations, within the law, and the recognition of obligations to another party, which are not caused by the legislation. Pharmacy, as a socially oriented industry requires a specific approach to the definition of "social responsibility" and integrated introduction of SR basic principles in the activities of enterprises.Key words: social responsibility, determination, society. ; Проанализированы подходы относительно определения понятия «социальная ответственность» с различных точек зрения: социологии, управления и экономики, права, философии. Предложено интегрированное внедрение основных принципов социальной ответственности в фармацевтическую отрасль.Ключевые слова: социальная ответственность, определение, общество. ; Проаналізовано підходи щодо визначення поняття «соціальна відповідальність» в аспекті соціології, управління та економіки, права, філософії. Запропоновано інтегроване впровадження основних принципів соціальної відповідальності у фармацевтичну галузь.Ключові слова: соціальна відповідальність, визначення, суспільство

Anthropogenic (human caused) climate change is a major global issue because of the effects of climate change, which include increased frequency of drought, floods, erratic and/or insufficient rainfall, waterborne diseases; as well as related consequences such as water shortages, forest fires and loss of biodiversity. It is therefore imperative that there be a global effort to mitigate climate change in order to limit these potentially disastrous effects. Deforestation and forest degradation, principally in the tropics, cause approximately 12 percent of anthropogenic greenhouse gas (GHG) emissions. Therefore, one method to mitigate climate change is to address reducing GHG emissions from deforestation and forest degradation. "Reducing Emissions from Deforestation and Forest Degradation, conservation, sustainable management of forests, and enhancement of forest carbon stocks in developing countries," also known as REDD+, is, at its core, a financial incentives based strategy that aims to compensate national governments, sub-national actors, private project developers and/or local communities, in return for demonstrable reductions in carbon emissions from deforestation and forest degradation and enhancements of terrestrial carbon stocks. REDD+ also focuses on building capacity for developing countries to reduce emissions from deforestation and forest degradation and invest in low-carbon paths to sustainable development. Uganda is one of the developing countries that has shown enthusiasm for REDD+ and has actively engaged in REDD+ readiness activities. However, REDD+ readiness activities are costly due to various institutional capacity requirements that may pose a significant challenge to Uganda. The question posed by the study is whether Uganda's involvement in REDD+ is likely to result in net economic benefits for the country. The study aims to determine whether, in the absence of direct evidence of the success of the REDD+ mechanism in any country, Uganda's economic benefits from REDD+ are still expected to exceed the costs of implementation. Social benefits are an additional incentive however, even a combination of both economic and social benefits may not be reason enough for a country to become a REDD+ country, especially if alternative land uses are more lucrative or costs are too high. The methodology used is largely qualitative and theoretical, except for the economic analysis which is quantitative. The outcome of the study is that while there is insufficient evidence to suggest that Uganda will not benefit overall from being involved with REDD+, the feasibility study of the potential REDD+ project in the Murchison-Semkili landscape showed that, at least in that project area, the economic benefits were unlikely to cover both the implementation and opportunity costs in the long term. This does raise a legitimate concern that REDD+ might not result in net economic benefits for Uganda. Even though the economic benefits of Uganda's involvement in REDD+ are uncertain, the mechanism is still expected to result in social benefits, such as improved livelihoods in terms of service delivery; increased efficiency and accountability of government and governmental institutions; and increased public consultation and participation. There are, however, risks to Uganda's successful implementation of REDD+ such as unspecified donor funding, which may not be forthcoming, and the lack of clarity surrounding global compliance carbon markets. Uganda still has much to do in order to build the required institutional capacity for REDD+ to be successful, especially with regard to increasing the effectiveness of the institutions that manage the country's forests. Uganda also needs to reduce some of the drivers of deforestation in the country through programmes that target poverty alleviation and improve agricultural practices. In terms of REDD+ specifically, Uganda needs to complete the development of a National REDD+ Strategy, secure adequate funding for the mechanism, and accelerate the development of REDD+ pilot activities, which are currently in the planning phase. Further research is needed on determining the total value of Uganda's forests, taking into account economic, environmental and social considerations. Research is also needed on the impact successful REDD+ pilot activities have had in other comparable countries.

Le présent rapport correspond à une commande du programme Municipal Service Project (MSP), dirigé par l'Université Queens (Ontario) dans le cadre de son projet sur " The corporatization of utilities " . Il consiste à prendre la STEG (société tunisienne d'électricité et de gaz) comme un exemple d'une corporatisation pour examiner ses performances au regard d'une série de critères communs au projet qui analyse de manière comparative des entreprises de services publics dans différents contextes. Par corporatisation, le MSP entend : " stand-alone utilities that are publicly-owned and publicly-operated but held at arm's length from the state and ringfenced from other public services " (des entreprises de services publics autonomes, détenues et gérées par le secteur public mais néamoins distinctes de l'Etat et séparées juridiquement et notamment financièrement d'autres services publics "). L'étude sur la STEG résulte d'une série d'entretiens avec divers représentants de cette entreprise (cadres dirigeants, syndicalistes) avec des bailleurs de fonds ou institutions internationales présents en Tunisie ainsi qu'avec divers observateurs. Nous avons eu accès à une documentation fournie par la STEG à notre demande (notamment données statistiques). L'étude se structure en trois grandes parties. La première établit un historique de la STEG et inventorie ses principales réalisations notamment en distinguant trois phases dans l'électrification du pays. La STEG apparaît dans cette perspective comme un instrument majeur du développement tunisien, tout en ayant été utilisé pour la légitimation du régime déchu de Ben Ali. L'étude souligne la particularité de la relation entre la STEG et l'Etat à travers la pratique de la contractualisation. En deuxième lieu, l'étude aborde la performance de la STEG à travers cinq critères définis dans le cadre du projet " Corporatization " : équité du service, participation des groupes concernés, efficacité notamment financière, qualité du service, reddition des comptes (accountability), conditions de travail, transparence, et durabilité (financière, sociale, environnementale) de la performance de l'entreprise. Globalement, malgré des points faibles, la performance de la STEG apparaît, en perspective internationale, plutôt satisfaisante. En troisième lieu, l'étude aborde les enjeux nés à la lumière de la révolution tunisienne, qui montre une détérioration de la situation financière liée à des causes structurelles (cout des combustibles) mais aussi conjoncturelles (non-paiement, non réajustement des tarifs, embauches massives, contestation de la gestion passée et mise en avant de malversions au profit de membres de l'ancien régime). Au total, l'étude de la STEG permet de mettre en évidence qu'elle a mis en œuvre de manœuvre satisfaisante les demandes du gouvernement, en particulier la fourniture à un coût abordable de l'électricité et du gaz à la population et aux entreprises tunisiennes, ainsi que plus récemment, la mise en place d'une politique de maîtrise de l'énergie. Cette situation est due à la construction d'une forte culture publique d'entreprise, permettant une gestion efficace en termes techniques et de management. La contractualisation entre l'Etat et la STEG semble avoir été un instrument majeur dans ces réalisations ainsi que dans la clarification des relations financières entre les deux entités en ce qui concerne les subventions aux tarifs énergétiques. L'Etat de son côté a joué son rôle en fixant des objectifs stables et en fournissant les moyens de leur réalisation, notamment financièrement. Toutefois, le public n'a pas de vision claire de la fixation des prix de l'électricité ce qui pose à terme un problème, les augmentations liés au coût mondial de l'énergie étant interprétées comme des signes de mauvaise gestion. En contrepoint, la politique d'emploi de la STEG s'est traduite par des relations de travail dures jusqu'à la révolution. Inversement les nouvelles embauches devront faire l'objet d'un management efficace pour éviter les pertes de productivité. La question de subventions directes et indirectes est d'autre part le point majeur qui détermine la durabilité de la politique étatique dans ce domaine. Mais les chemins d'une révision de la tarification pour un meilleur recouvrement des coûts tout en ciblant mieux les publics prioritaires sont très complexes et devront faire l'objet d'un débat public clair et d'une grande transparence.

Le présent rapport correspond à une commande du programme Municipal Service Project (MSP), dirigé par l'Université Queens (Ontario) dans le cadre de son projet sur " The corporatization of utilities " . Il consiste à prendre la STEG (société tunisienne d'électricité et de gaz) comme un exemple d'une corporatisation pour examiner ses performances au regard d'une série de critères communs au projet qui analyse de manière comparative des entreprises de services publics dans différents contextes. Par corporatisation, le MSP entend : " stand-alone utilities that are publicly-owned and publicly-operated but held at arm's length from the state and ringfenced from other public services " (des entreprises de services publics autonomes, détenues et gérées par le secteur public mais néamoins distinctes de l'Etat et séparées juridiquement et notamment financièrement d'autres services publics "). L'étude sur la STEG résulte d'une série d'entretiens avec divers représentants de cette entreprise (cadres dirigeants, syndicalistes) avec des bailleurs de fonds ou institutions internationales présents en Tunisie ainsi qu'avec divers observateurs. Nous avons eu accès à une documentation fournie par la STEG à notre demande (notamment données statistiques). L'étude se structure en trois grandes parties. La première établit un historique de la STEG et inventorie ses principales réalisations notamment en distinguant trois phases dans l'électrification du pays. La STEG apparaît dans cette perspective comme un instrument majeur du développement tunisien, tout en ayant été utilisé pour la légitimation du régime déchu de Ben Ali. L'étude souligne la particularité de la relation entre la STEG et l'Etat à travers la pratique de la contractualisation. En deuxième lieu, l'étude aborde la performance de la STEG à travers cinq critères définis dans le cadre du projet " Corporatization " : équité du service, participation des groupes concernés, efficacité notamment financière, qualité du service, reddition des comptes (accountability), conditions de travail, transparence, et durabilité (financière, sociale, environnementale) de la performance de l'entreprise. Globalement, malgré des points faibles, la performance de la STEG apparaît, en perspective internationale, plutôt satisfaisante. En troisième lieu, l'étude aborde les enjeux nés à la lumière de la révolution tunisienne, qui montre une détérioration de la situation financière liée à des causes structurelles (cout des combustibles) mais aussi conjoncturelles (non-paiement, non réajustement des tarifs, embauches massives, contestation de la gestion passée et mise en avant de malversions au profit de membres de l'ancien régime). Au total, l'étude de la STEG permet de mettre en évidence qu'elle a mis en œuvre de manœuvre satisfaisante les demandes du gouvernement, en particulier la fourniture à un coût abordable de l'électricité et du gaz à la population et aux entreprises tunisiennes, ainsi que plus récemment, la mise en place d'une politique de maîtrise de l'énergie. Cette situation est due à la construction d'une forte culture publique d'entreprise, permettant une gestion efficace en termes techniques et de management. La contractualisation entre l'Etat et la STEG semble avoir été un instrument majeur dans ces réalisations ainsi que dans la clarification des relations financières entre les deux entités en ce qui concerne les subventions aux tarifs énergétiques. L'Etat de son côté a joué son rôle en fixant des objectifs stables et en fournissant les moyens de leur réalisation, notamment financièrement. Toutefois, le public n'a pas de vision claire de la fixation des prix de l'électricité ce qui pose à terme un problème, les augmentations liés au coût mondial de l'énergie étant interprétées comme des signes de mauvaise gestion. En contrepoint, la politique d'emploi de la STEG s'est traduite par des relations de travail dures jusqu'à la révolution. Inversement les nouvelles embauches devront faire l'objet d'un management efficace pour éviter les pertes de productivité. La question de subventions directes et indirectes est d'autre part le point majeur qui détermine la durabilité de la politique étatique dans ce domaine. Mais les chemins d'une révision de la tarification pour un meilleur recouvrement des coûts tout en ciblant mieux les publics prioritaires sont très complexes et devront faire l'objet d'un débat public clair et d'une grande transparence.

Le présent rapport correspond à une commande du programme Municipal Service Project (MSP), dirigé par l'Université Queens (Ontario) dans le cadre de son projet sur " The corporatization of utilities " . Il consiste à prendre la STEG (société tunisienne d'électricité et de gaz) comme un exemple d'une corporatisation pour examiner ses performances au regard d'une série de critères communs au projet qui analyse de manière comparative des entreprises de services publics dans différents contextes. Par corporatisation, le MSP entend : " stand-alone utilities that are publicly-owned and publicly-operated but held at arm's length from the state and ringfenced from other public services " (des entreprises de services publics autonomes, détenues et gérées par le secteur public mais néamoins distinctes de l'Etat et séparées juridiquement et notamment financièrement d'autres services publics "). L'étude sur la STEG résulte d'une série d'entretiens avec divers représentants de cette entreprise (cadres dirigeants, syndicalistes) avec des bailleurs de fonds ou institutions internationales présents en Tunisie ainsi qu'avec divers observateurs. Nous avons eu accès à une documentation fournie par la STEG à notre demande (notamment données statistiques). L'étude se structure en trois grandes parties. La première établit un historique de la STEG et inventorie ses principales réalisations notamment en distinguant trois phases dans l'électrification du pays. La STEG apparaît dans cette perspective comme un instrument majeur du développement tunisien, tout en ayant été utilisé pour la légitimation du régime déchu de Ben Ali. L'étude souligne la particularité de la relation entre la STEG et l'Etat à travers la pratique de la contractualisation. En deuxième lieu, l'étude aborde la performance de la STEG à travers cinq critères définis dans le cadre du projet " Corporatization " : équité du service, participation des groupes concernés, efficacité notamment financière, qualité du service, reddition des comptes (accountability), conditions de travail, transparence, et durabilité (financière, sociale, environnementale) de la performance de l'entreprise. Globalement, malgré des points faibles, la performance de la STEG apparaît, en perspective internationale, plutôt satisfaisante. En troisième lieu, l'étude aborde les enjeux nés à la lumière de la révolution tunisienne, qui montre une détérioration de la situation financière liée à des causes structurelles (cout des combustibles) mais aussi conjoncturelles (non-paiement, non réajustement des tarifs, embauches massives, contestation de la gestion passée et mise en avant de malversions au profit de membres de l'ancien régime). Au total, l'étude de la STEG permet de mettre en évidence qu'elle a mis en œuvre de manœuvre satisfaisante les demandes du gouvernement, en particulier la fourniture à un coût abordable de l'électricité et du gaz à la population et aux entreprises tunisiennes, ainsi que plus récemment, la mise en place d'une politique de maîtrise de l'énergie. Cette situation est due à la construction d'une forte culture publique d'entreprise, permettant une gestion efficace en termes techniques et de management. La contractualisation entre l'Etat et la STEG semble avoir été un instrument majeur dans ces réalisations ainsi que dans la clarification des relations financières entre les deux entités en ce qui concerne les subventions aux tarifs énergétiques. L'Etat de son côté a joué son rôle en fixant des objectifs stables et en fournissant les moyens de leur réalisation, notamment financièrement. Toutefois, le public n'a pas de vision claire de la fixation des prix de l'électricité ce qui pose à terme un problème, les augmentations liés au coût mondial de l'énergie étant interprétées comme des signes de mauvaise gestion. En contrepoint, la politique d'emploi de la STEG s'est traduite par des relations de travail dures jusqu'à la révolution. Inversement les nouvelles embauches devront faire l'objet d'un management efficace pour éviter les pertes de productivité. La question de subventions directes et indirectes est d'autre part le point majeur qui détermine la durabilité de la politique étatique dans ce domaine. Mais les chemins d'une révision de la tarification pour un meilleur recouvrement des coûts tout en ciblant mieux les publics prioritaires sont très complexes et devront faire l'objet d'un débat public clair et d'une grande transparence.