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International audience ; This research focuses on the score of intellectual capital perceived by analysts of an SRI asset management fund in relation to the level of European corporate governance and the institutional context in which it is situated: the country, regulation of the labor market and culture. We have a constant sample of 286 listed European companies and groups in the years 2010-2012. The methodology used is a longitudinal regression in panel data. The results show that governance practices are significantly associated with the intellectual capital score and that the institutional variables: country, labor market legislation and cultural elements have contrasting effects on the three dimensions of intellectual capital: human capital, structural capital and relational capital. ; Cette recherche s'intéresse au score du capital intellectuel perçu par les analystes d'un fonds de gestion d'actifs ISR en lien avec le niveau de gouvernance d'entreprises européennes et le contexte institutionnel dans lequel elles s'insèrent : le pays, la régulation du marché du travail et la culture. Nous utilisons un échantillon constant de 286 entreprises et groupes européens cotés suivis pendant les années 2010-2012. La méthodologie employée est une régression longitudinale en données de panel. Les résultats montrent que les pratiques de gouvernance sont très significativement associées au score de capital intellectuel et que les variables institutionnelles : pays, législation du marché du travail et éléments culturels ont des effets contrastés sur les trois dimensions du capital intellectuel : capital humain, capital structurel et capital relationnel.

Basé sur une recherche ethnographique de neuf mois, ce mémoire présente une étude comparative des incertitudes, risques et vulnérabilités vécues à l'ère d'instabilités environnementales et climatiques aux Philippines, ainsi qu'aux enjeux contemporains liés à la sécurité ainsi qu'à la gouvernance de l'eau dans les hautes terres de Kalinga, une province située dans la région administrative de la Cordillère au nord de l'île de Luçon. Divulguant, pour ce faire, les fondements et les opérations du gouvernement coutumier de l'eau d'irrigation, cette étude souligne les fondements intrinsèquement politiques de la disponibilité et de l'accessibilité de l'eau comme ressource, ainsi que pour la protection des droits autochtones et le développement des ressources naturelles. Mots-clés : gouvernance et sécurité de l'eau, modalités et processus de gestion coutumière de l'eau d'irrigation, droits et savoirs autochtones, Kalinga, Philippines. ; Based on a nine-month ethnographic research conducted in 2015 and 2016 amongst three indigenous communities of the Kalinga highlands, a province and ancestral domain located in the Cordillera Administrative Region of Northern Luzon (Philippines), this comparative academic study examines the local experiences and responses to contemporary threats to safe and sufficient supplies of irrigation water. It further provides a detailed account of the constitution and functions of prevailing customary water governance systems and practices. This study, thus, defends the need to correlate water security to governance, whilst insisting upon the importance of articulating preventive and responsive policies and interventions with local contexts and conditions. Keywords : water governance, water security, customary water governance systems and practices, indigenous knowledge, Kalinga, Philippines.

is paper highlights how much the notion of governmental innovation is closely related to the idea of incremental transformation of the political system and to the strengthening of the Party-state's capacity to govern as well as to its legitimacy. The focus is also put on the relevance of the institutional genre of expression and to the use by the political scientist Yu Keping to highly recurrent modes of formulation that firstly stress the achievements in the Party-state's endeavours to improve governance in order secondly to put forward functional improvements to the governing mechanisms. ; Peer reviewed

Depuis le début de la crise, l'UE a développé des nouveaux instruments de gouvernance économique, au cœur desquels s'inscrit le semestre européen. Les avis académiques divergent quant à savoir quel acteur institutionnel est sorti renforcé de ces réformes. Cet article vise à contribuer à ce débat en examinant comment le semestre européen a été mis en application par la Commission depuis 2011. Il avance comme argument principal que malgré la domination des États membres sur le processus décisionnel durant la crise, la Commission jouit d'un pouvoir discrétionnaire considérable sur la mise en application du semestre. Ceci s'explique par la nature incomplète des contrats de délégation passés entre les États membres et la Commission. L'article illustre ceci en explorant le pouvoir discrétionnaire de la Commission dans la mise en application de la Procédure de déséquilibres macroéconomiques et du pacte de stabilité et de croissance, ainsi que dans l'élaboration des procédures du semestre européen. En même temps, l'article montre que la Commission utilise ce pouvoir discrétionnaire de manière subtile, alternant entre flexibilité et rigidité.

The influence of religion on the freedom of conscience cannot be defined in simple terms. Religion is often conceived as limiting the freedom of conscience. However, from the perspective of the philosophy of religion it is necessary to underline the significance of the adoption of democracy as a principle of government. The limitation of the freedom of conscience by religion could be explained, on an anthropological level, by the identity function realized by religion. Nevertheless, religion can exist without being accepted by all. Beyond the evidence of a possible coexistence of religion and political pluralism, religion inherently implies the recognition of the freedom of conscience. The respect for the freedom of conscience results from the human condition itself. Religion makes it possible to transcend one's cultural identity. In return, the freedom of conscience is based on a faith in the equal value of the conscience of every human being. The latter is recognized not only as the means but also as one of the purposes of political power. Religion and the freedom of conscience seem to derive from common foundations. The legal recognition of the freedom of conscience has a concomitant impact on religion by the regulation of its exercise. ; La religion est souvent conçue comme une limite à la liberté de conscience. Cependant, du point de vue de la philosophie de la religion, il est nécessaire de souligner l'importance de l'adoption de la démocratie, qui reconnaît la liberté de conscience comme un moyen mais aussi comme finalité du pouvoir politique, en tant que principe de gouvernement. La limitation de la liberté de conscience par la religion peut être expliquée, sur le plan anthropologique, par la fonction dentitaire assurée par la religion. Néanmoins, la religion, pouvant exister sans être acceptée par tous, n'implique pas en elle-même une telle contrainte. Au-delà de la preuve d'une possible coexistence de la religion et du pluralisme politique, la religion implique intrinsèquement la reconnaissance de la liberté de conscience, résultant de la condition humaine elle-même. En retour, la foi en la valeur égale de la conscience de chaque être humain apparaît comme une motivation de la consécration juridique de la liberté de conscience. ; Wpływu religii na wolność sumienia nie sposób wyjaśnić za pomocą prostych schematów. Często religia jest postrzegana jako ograniczenie wolności sumienia. Z perspektywy filozofii religii należy jednak podkreślać znaczenie wyboru demokracji jako zasady ustroju. Na poziomie antropologicznym ograniczanie znaczenia wolności sumienia przez religię może być wyjaśniane z odwołaniem się do funkcji identyfikacyjnej realizowanej przez religię. Z drugiej strony, dla swego istnienia religia nie potrzebuje akceptacji ze strony wszystkich. Poza tym, że istnieją oczywiste dowody na możliwą koegzystencję religii i pluralizmu politycznego, religia zakłada w swojej istocie uznanie wolności sumienia. Poszanowanie wolności sumienia wynika z samej natury człowieka. Religia pozwala człowiekowi na przekroczenie jego tożsamości kulturowej. Natomiast wolność sumienia opiera się na przekonaniu o równej wartości sumienia każdego człowieka. Nie jest ona jedynie środkiem, ale również jednym z celów władzy politycznej. Religia i wolność sumienia mają wspólne podstawy. Prawne uznanie wolności sumienia ma pośredni wpływ na religię poprzez regulacje dotyczące korzystania z tej wolności.

International audience From 1983 to 1996, the French administration and management researchers developed an information system and cost accounting regime for hospitals, in order to reallocate unevenly distributed budgets. Never before in France had the hospital been the focus of such significant metrological attention and such a marked concern for management regulation. While the information system has attracted extensive scholarly attention, this article studies the invention of cost accounting as applied to grouped hospital stays and the methods of governing hospital budgets made possible by it. We show that cost accounting has been used to pursue two different approaches to the reallocation of hospital funds: budget adjustment and a pricing payment system. By looking at the developers and development of cost accounting, the study shows how budget adjustment has been used as a form of soft hospital management, and how this first logic of adjustment can be explained by the metrological prudence of managerial researchers in the 1980s and 1990s. ; Entre 1983 et 1996, l'administration française et des chercheurs en gestion mettent au point un système d'information et élaborent une étude de coûts par groupes de séjours hospitaliers afin de réallouer des budgets considérés comme inégalement répartis. Jamais jusqu'alors l'hôpital n'avait fait l'objet d'une attention métrologique aussi importante et d'une volonté de régulation gestionnaire aussi marquée. Alors que le système d'information a fait l'objet de nombreux travaux, cet article étudie comment l'étude de coûts a été inventée et quels modes de gouvernement des budgets hospitaliers elle a rendus possibles. Nous montrons que cette étude a été utilisée selon deux logiques différentes : la première a consisté en un ajustement des budgets hospitaliers à la marge, la seconde a mis en œuvre une tarification à l'activité. En se penchant sur le détail des rouages de cette étude et sur les acteurs l'ayant élaborée, on comprend que la première logique a été sous-tendue par ...

International audience ; From 1983 to 1996, the French administration and management researchers developed an information system and cost accounting regime for hospitals, in order to reallocate unevenly distributed budgets. Never before in France had the hospital been the focus of such significant metrological attention and such a marked concern for management regulation. While the information system has attracted extensive scholarly attention, this article studies the invention of cost accounting as applied to grouped hospital stays and the methods of governing hospital budgets made possible by it. We show that cost accounting has been used to pursue two different approaches to the reallocation of hospital funds: budget adjustment and a pricing payment system. By looking at the developers and development of cost accounting, the study shows how budget adjustment has been used as a form of soft hospital management, and how this first logic of adjustment can be explained by the metrological prudence of managerial researchers in the 1980s and 1990s. ; Entre 1983 et 1996, l'administration française et des chercheurs en gestion mettent au point un système d'information et élaborent une étude de coûts par groupes de séjours hospitaliers afin de réallouer des budgets considérés comme inégalement répartis. Jamais jusqu'alors l'hôpital n'avait fait l'objet d'une attention métrologique aussi importante et d'une volonté de régulation gestionnaire aussi marquée. Alors que le système d'information a fait l'objet de nombreux travaux, cet article étudie comment l'étude de coûts a été inventée et quels modes de gouvernement des budgets hospitaliers elle a rendus possibles. Nous montrons que cette étude a été utilisée selon deux logiques différentes : la première a consisté en un ajustement des budgets hospitaliers à la marge, la seconde a mis en œuvre une tarification à l'activité. En se penchant sur le détail des rouages de cette étude et sur les acteurs l'ayant élaborée, on comprend que la première logique a été sous-tendue par l'idée d'un gouvernement avec tact et mesure des budgets hospitaliers, ceci notamment du fait du rôle de chercheurs en gestion impliqués dans cette invention et conseillant à l'administration d'user avec prudence des résultats des calculs de coûts hospitaliers du fait des incertitudes dont ils sont porteurs.

International audience ; From 1983 to 1996, the French administration and management researchers developed an information system and cost accounting regime for hospitals, in order to reallocate unevenly distributed budgets. Never before in France had the hospital been the focus of such significant metrological attention and such a marked concern for management regulation. While the information system has attracted extensive scholarly attention, this article studies the invention of cost accounting as applied to grouped hospital stays and the methods of governing hospital budgets made possible by it. We show that cost accounting has been used to pursue two different approaches to the reallocation of hospital funds: budget adjustment and a pricing payment system. By looking at the developers and development of cost accounting, the study shows how budget adjustment has been used as a form of soft hospital management, and how this first logic of adjustment can be explained by the metrological prudence of managerial researchers in the 1980s and 1990s. ; Entre 1983 et 1996, l'administration française et des chercheurs en gestion mettent au point un système d'information et élaborent une étude de coûts par groupes de séjours hospitaliers afin de réallouer des budgets considérés comme inégalement répartis. Jamais jusqu'alors l'hôpital n'avait fait l'objet d'une attention métrologique aussi importante et d'une volonté de régulation gestionnaire aussi marquée. Alors que le système d'information a fait l'objet de nombreux travaux, cet article étudie comment l'étude de coûts a été inventée et quels modes de gouvernement des budgets hospitaliers elle a rendus possibles. Nous montrons que cette étude a été utilisée selon deux logiques différentes : la première a consisté en un ajustement des budgets hospitaliers à la marge, la seconde a mis en œuvre une tarification à l'activité. En se penchant sur le détail des rouages de cette étude et sur les acteurs l'ayant élaborée, on comprend que la première logique a été sous-tendue ...

The purpose of this thesis is to study the internal mechanisms of banks' governance and their impact on the risk-taking behavior. We show that Adam Smith had already highlighted the inadequacy of the governance' mechanisms in "Ayr" Bank as the primary factor leading to an excessive risk-taking and, consequently, to its bankruptcy. We develop a model that aims to evaluate the extent to which governance mechanisms play a moderating role on the compensation policy and the level of risk taken by the CEO. We illustrate that a remuneration indexed on risky assets does not imply a greater risk taking. We also conclude that in order to induce the CEO to achieve the best combination of assets, the board of directors (BD) is required to pay the highest compensation. The thesis also focuses on the study of standard BD attributes as well as those related to risk' governance in EU banks from 2005 to 2015. The empirical investigation showed that certain BD features affect the level of non-performing loan and the insolvency of EU banks. The results of the fixed-effect quantile regression reveal that the effect of the standard BD and risk' governance attributes on risk-taking is heterogeneous. More specifically, we can note that the positive effect of the independence and frequency of board meetings on bank' risk management is more significant in the riskier banks. In addition to this, our empirical results suggests that the prevention of excessive risk taking by EU banks requires the improvement of the effectiveness of BD through the establishment of risk an audit committees. ; L'objectif de cette thèse consiste à étudier les liens entre les mécanismes internes de gouvernance des banques et le comportement de prise de risque. Nous montrons qu'Adam Smith avait déjà mis en évidence la défaillance des mécanismes de gouvernance dans la Banque « Ayr » comme principal facteur induisant la prise de risque excessive et, par conséquent, sa faillite. Nous développons un modèle qui illustre qu'une rémunération indexée sur les actifs ...

Sea level rise accelerated by climate change is of major concern at international scale since the 1990's. From now on, climate change adaptation is institutionalized from global to local scales. I analyze policy making processes related to climate change adaptation in French coastal areas. Two qualitative case studies are at the heart of the thesis: Aquitaine coastline and Martinique Island (French West Indies). They are contrasted in their history, their coastal planning policy and their social dynamics, though they share common processes of attractiveness and vulnerability to submersion and coastal erosion. I analyze discourses, actors and policy instruments in the legitimization of anticipation and preparation as guiding principles to cope with coastal risks and threats. The theoretical framework builds on political sociology of science and policy, as well as insights from pragmatic sociology. Direct observation of local, regional and national consultation and steering committees, semi-structured interviews and documentation analysis are the key methodological approaches. A questionnaire survey has been conducted in the coastal town of Lacanau, on Aquitaine coastline, in order to analyze the way in which residents and users experiment coastal retreat. The main line of argumentation advanced in this thesis is that coastal adaptation to climate change proceeds with performative governance, by which policy devices and narratives are geared towards building adaptation policies upon their interpretive effects. I demonstrate how climate adaptation mainstreaming and planning (adaptation and coastal risks prevention plans…) is combined with experimentalist forms to govern new adaptation options (like planned retreat) and with a new public risk management in which political and institutional risks are as important to prevent as socio-ecological vulnerabilities. The concept of "public action strategy" is built to better capture these forms of managerial policy instruments used for framing, rationalizing and performing ...

The purpose of this thesis is to study the internal mechanisms of banks' governance and their impact on the risk-taking behavior. We show that Adam Smith had already highlighted the inadequacy of the governance' mechanisms in "Ayr" Bank as the primary factor leading to an excessive risk-taking and, consequently, to its bankruptcy. We develop a model that aims to evaluate the extent to which governance mechanisms play a moderating role on the compensation policy and the level of risk taken by the CEO. We illustrate that a remuneration indexed on risky assets does not imply a greater risk taking. We also conclude that in order to induce the CEO to achieve the best combination of assets, the board of directors (BD) is required to pay the highest compensation. The thesis also focuses on the study of standard BD attributes as well as those related to risk' governance in EU banks from 2005 to 2015. The empirical investigation showed that certain BD features affect the level of non-performing loan and the insolvency of EU banks. The results of the fixed-effect quantile regression reveal that the effect of the standard BD and risk' governance attributes on risk-taking is heterogeneous. More specifically, we can note that the positive effect of the independence and frequency of board meetings on bank' risk management is more significant in the riskier banks. In addition to this, our empirical results suggests that the prevention of excessive risk taking by EU banks requires the improvement of the effectiveness of BD through the establishment of risk an audit committees. ; L'objectif de cette thèse consiste à étudier les liens entre les mécanismes internes de gouvernance des banques et le comportement de prise de risque. Nous montrons qu'Adam Smith avait déjà mis en évidence la défaillance des mécanismes de gouvernance dans la Banque « Ayr » comme principal facteur induisant la prise de risque excessive et, par conséquent, sa faillite. Nous développons un modèle qui illustre qu'une rémunération indexée sur les actifs ...

Resilience in humanitarian. A concept to think differently about the governance of socio-climate disasters.The concept of resilience integrates the humanitarian space in the early 21st century. Its starting point is the ambition of the NGOs to improve the impact of their activities on the most vulnerables populations. If the concept of resilience was born in the physical sciences, its integration in the mid 20th century in multiple research areas: environment, economy, psychology and politics, endows it today with various interpretations and definitions. Through its multiple roots, this integration is by deduction, limited by the complexity to find a definition, indicators and adequate methodology to measure and therefore improve assistance to victims. By focusing on managing socio-climate disasters, namely those related to human activities on ecosystems and extreme climate events, we have chosen to question the meaning and scope of this concept in humanitarian. In other words, the side of its theoretical aspects, how to understand resilience to think differently about the governance of socio-climate disasters?We put forward the idea that resilience is a concept. In the sense that resilience is a general idea that helps to organize knowledge on multiple and complex rebounds capacity of an entity following a shock. Our study in 2014 on the evolution of life histories of 144 homes in the Delta of the Sundarbans in Southern Bangladesh highlights a typology of different capacities following the cyclones Sidr 2007 and Aila 2009. Furthermore, our results argue the idea that if resilience is an endogenous capacity, it interacts with two additional terms and controversies that have integrated the humanitarian space between the middle and late 20th century: the vulnerability and adaptation of societies. We argue that if these three terms are severable and sometimes contradictory, their overlapping enables a more detailed analysis of issues and local socio-ecological dynamics. This allows us to point out our first ...

Resilience in humanitarian. A concept to think differently about the governance of socio-climate disasters.The concept of resilience integrates the humanitarian space in the early 21st century. Its starting point is the ambition of the NGOs to improve the impact of their activities on the most vulnerables populations. If the concept of resilience was born in the physical sciences, its integration in the mid 20th century in multiple research areas: environment, economy, psychology and politics, endows it today with various interpretations and definitions. Through its multiple roots, this integration is by deduction, limited by the complexity to find a definition, indicators and adequate methodology to measure and therefore improve assistance to victims. By focusing on managing socio-climate disasters, namely those related to human activities on ecosystems and extreme climate events, we have chosen to question the meaning and scope of this concept in humanitarian. In other words, the side of its theoretical aspects, how to understand resilience to think differently about the governance of socio-climate disasters?We put forward the idea that resilience is a concept. In the sense that resilience is a general idea that helps to organize knowledge on multiple and complex rebounds capacity of an entity following a shock. Our study in 2014 on the evolution of life histories of 144 homes in the Delta of the Sundarbans in Southern Bangladesh highlights a typology of different capacities following the cyclones Sidr 2007 and Aila 2009. Furthermore, our results argue the idea that if resilience is an endogenous capacity, it interacts with two additional terms and controversies that have integrated the humanitarian space between the middle and late 20th century: the vulnerability and adaptation of societies. We argue that if these three terms are severable and sometimes contradictory, their overlapping enables a more detailed analysis of issues and local socio-ecological dynamics. This allows us to point out our first ...