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Дисертації з теми "Sectoral Distribution of Responsibility"

Автор: Grafiati

Опубліковано: 3 червня 2025

Оновлено: 31 липня 2025

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1

Matos, Ana Filipa Charrua de. "A integração da responsabilidade social e sustentabilidade na estratégia empresarial: o caso da Auchan Retail Portugal." Master's thesis, Universidade de Évora, 2021. http://hdl.handle.net/10174/29274.

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A presente dissertação traduz em termos práticos um tema bastante debatido por diversos autores da literatura e também pelos governos, e é indiscutível a sua contribuição para o sucesso das organizações. Em termos práticos, procede-se ao estudo do conceito de Responsabilidade Social, nomeadamente a sua evolução e a sua dimensão interna e externa, para que desta forma, seja possível analisar as práticas de Responsabilidade Social desenvolvidas numa grande empresa da distribuição em Portugal nas principais atividades da mesma, ou seja, nas vertentes económica, ambiental e social. Neste âmbito, o

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2

Hill, Katherine C. "Creating Change: An Examination of the Impact of Crisis and Inter-Sectoral Cooperation on Corporate Behavior." Thesis, Boston College, 2008. http://hdl.handle.net/2345/570.

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Thesis advisor: Paul Gray<br>This thesis is a study of inter-sectoral collaboration and the impact of crises and social learning and cooperation initiatives on corporate change. The main purpose is to demonstrate how governments, corporations, and non-governmental organizations can most effectively work together to solve some of the world's most pressing development problems. Using case studies of extractive multinational corporations operating in Colombia, Papua New Guinea, and Nigeria, this paper presents support for the fact that crises are essential catalysts for corporate change. Moreover

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3

Deffa, Daniel, and Jacob Lissäng. "Ledares syn på stöd vid ansvarsfördelningen : Perceived organizational supports påverkan på medarbetares ansvarstagande." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32693.

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Syfte: Syftet är att öka förståelsen för hur perceived organizational support (POS) påverkar verksamheters fördelning av ansvar ur ett ledarperspektiv, med avseende på medarbetares vilja att ta ansvar. Metod: Studien har genomförts med en kvalitativ forskningsstrategi som präglats av den hermeneutiska forskningstraditionen samt ett konstruktivistiskt synsätt. Data från tidigare forskning låg till grund för den teoretiska referensramen medan tio semistrukturerade intervjuer utgjorde det empiriska materialet. Dessa båda bearbetades och jämfördes genom en tematisk analys. Resultat och Slutsats:

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4

Barker, David P. (David Prescott) 1975. "Communication, information and responsibility distribution strategies for effective real-time transit service management." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/8378.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 2002.<br>Includes bibliographical references (p. 163-164).<br>Resolving disruptions is a continual challenge to providing quality, cost-effective transit service. While a number of recovery techniques exist to recover from disruptions, detecting a disruption, choosing a response and implementing it in a timely manner is a difficult task. Different agencies use different combinations of field supervision, centralized control, and traditional and advanced communication technology. While these diff

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5

Badran, Jana. "La présentation des exigences de profitabilité, de responsabilité sociale et de leur articulation dans les messages des dirigeants : le cas Carrefour." Phd thesis, Université Paris-Est, 2011. http://tel.archives-ouvertes.fr/tel-00662502.

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La présentation des exigences de profitabilité, de responsabilité sociale et de leur articulation dans les discours des dirigeants : le cas Carrefour. Notre recherche a pour objet d'analyser comment les dirigeants -au nom de leur entreprise- présentent et articulent, dans leurs discours, les deux exigences majeures du capitalisme d'aujourd'hui : celle de maximisation de la valeur pour l'actionnaire et celle de Responsabilité Sociale des Entreprises (RSE). La première, portée par les investisseurs institutionnels dans le cadre d'un " capitalisme financier ", s'est constituée à l'adresse des ent

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6

Bosze, Stephanie Lynn. "SURFACE STRUCTURALLY CONTROLLED SECTORAL ZONING IN FLUORITE: IMPLICATIONS TO UNDERSTANDING HETEROGENEOUS REACTIVITY AT THE MINERAL-WATER INTERFACE." Oxford, Ohio : Miami University, 2001. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=miami981052842.

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7

Tomsana, Aphelele. "An analysis of environmental obligations and liabilities of a distribution division to improve ecologically sustainable development." Thesis, Cape Peninsula University of Technology, 2018. http://hdl.handle.net/20.500.11838/2775.

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Thesis (MTech (Environmental Management))--Cape Peninsula University of Technology, 2018.<br>Worldwide, there is a growing about the protection of the environment while ensuring social and economic development for the benefit of the existing and forthcoming generation which pressures every person to take reasonable measures when conducting his/her business. Amongst the reasonable measures, there are environmental legislative provisions enacted by the international community, as well as locally, to regulate required actions for the protection of the environment. South Africa’s environmental leg

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8

Coedel, Denis. "L’épreuve de la responsabilité : le personnel de la grande distribution à l’ère de la responsabilité." Thesis, Paris Est, 2013. http://www.theses.fr/2013PEST0072/document.

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La Responsabilité Sociale des Entreprises (RSE) constitue un mouvement majeur d'évolution des organisations actuelles du secteur économique. Au cœur d'une société moderne en perpétuelle mutation, la notion de responsabilité acquiert une place centrale dans la conception et la réalisation de l'action. Les démarches RSE menées par les entreprises font donc l'objet de nombreuses études dans leurs dimensions économiques et gestionnaires, mais restent encore peu questionnées quant à leur dimension socio-culturelle singulière.Ce travail doctoral étudie les répercussions de l'introduction de discours

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9

Soler, Fabricio Dorado. "Os acordos setoriais previstos na Lei Federal n. 12.305/2010 (Política Nacional de Resíduos Sólidos PNRS): desafios jurídicos para a implementação da logística reversa no Brasil." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6630.

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Made available in DSpace on 2016-04-26T20:23:20Z (GMT). No. of bitstreams: 1 Fabricio Dorado Soler.pdf: 955364 bytes, checksum: b289c7ea9e7f12773dda935fb3528d15 (MD5) Previous issue date: 2014-10-20<br>National Solid Waste Policy (NSWP), laid down by Federal Law n. 12,305/2010 and further elaborated by Federal Decree n. 7.404/2010, provides for important instruments to ensure the environmentally sound waste management in Brazil, among which is to highlight the shared responsibility for the lifecycle of products. Shared responsibility for the lifecycle of products, as defined by the NSWP, com

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10

Darle, Mona, and Linnéa Karlsson Karlsson. "Rektorers resursfördelning. : Faktorer som påverkar rektorers resursfördelning till matematikundervisningen av särskilt begåvade elever." Thesis, Karlstads universitet, Fakulteten för hälsa, natur- och teknikvetenskap (from 2013), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-75890.

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Rektorers pedagogiska ledarskap har betydelse för hur arbetet på skolorna fortlöper med syfte att främja särskilt begåvade elever i matematik och att dessa elever ska få den stimulans de är berättigade. Studiens syfte är att undersöka hur rektorer påverkas av ramfaktorer vid resursfördelning i matematik med fokus på särskilt begåvade elever. I studien har intervjuer använts som metod för att ta reda på rektorers påverkan av ramfaktorer vid resursfördelning i matematik. Ramfaktorteorin är den teori som beskriver vilka ramar och faktorer rektorer har att förhålla sig till. Resultatet visar att a

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11

Cairo, Flores Ilana Freitas Freire de Carvalho. "Análise da implementação da logística reversa de embalagens plásticas de óleos lubrificantes na bacia hidrográfica do Rio dos Sinos." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6019.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-02-08T14:57:22Z No. of bitstreams: 1 Ilana Freitas Freire de Carvalho Cairo Flores_.pdf: 1493935 bytes, checksum: 9c28f8d3ccd4c6f5e5d0ec03d527cc98 (MD5)<br>Made available in DSpace on 2017-02-08T14:57:22Z (GMT). No. of bitstreams: 1 Ilana Freitas Freire de Carvalho Cairo Flores_.pdf: 1493935 bytes, checksum: 9c28f8d3ccd4c6f5e5d0ec03d527cc98 (MD5) Previous issue date: 2016-07-28<br>Nenhuma<br>A promulgação da Política Nacional de Resíduos Sólidos – PNRS realinhou o cenário do saneamento básico brasileiro, com atribu

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12

Fagliari, Raphael Augusto. "Política Nacional de Resíduos Sólidos : histórico, cenário da gestão e os acordos setoriais no estado de São Paulo." Universidade Federal de São Carlos, 2017. https://repositorio.ufscar.br/handle/ufscar/9153.

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Submitted by Daniele Amaral (daniee_ni@hotmail.com) on 2017-10-03T20:18:19Z No. of bitstreams: 1 DissRAF.pdf: 2193707 bytes, checksum: 63dca582b5c1aabc4bf032eec3a3ae62 (MD5)<br>Approved for entry into archive by Ronildo Prado (producaointelectual.bco@ufscar.br) on 2017-10-11T19:43:51Z (GMT) No. of bitstreams: 1 DissRAF.pdf: 2193707 bytes, checksum: 63dca582b5c1aabc4bf032eec3a3ae62 (MD5)<br>Approved for entry into archive by Ronildo Prado (producaointelectual.bco@ufscar.br) on 2017-10-11T19:44:17Z (GMT) No. of bitstreams: 1 DissRAF.pdf: 2193707 bytes, checksum: 63dca582b5c1aabc4bf032eec3a3a

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13

Grill, Rebecca. "Market potential for using demand response from heat pumps in multi-family buildings." Thesis, Uppsala universitet, Fasta tillståndets fysik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-354873.

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More renewable energy leads to higher energy imbalances in the Swedish electric power system. In the same time, the grid capacity is almost reached in some regions which requires an extension of the current grids or a reduction of the power consumption. Demand response could be a key factor for both stabilizing the energy balances and reducing the grid congestion. The aim with this thesis is to analyze the potential incomes that demand response from heat pumps can generate for the balance responsibility parties and the grid operators and evaluate how it would affect the end-consumers. The in

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14

Alves, Andreia Pinho. "Prevenção, preparação e mitigação do risco de desastres : a experiência da Oikos em El Salvador." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/4468.

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Mestrado em Desenvolvimento e Cooperação Internacional<br>Nas últimas décadas tem-se verificado um aumento considerável na frequência e intensidade de desastres naturais. A preocupação daí consequente reflectiu-se na intensificação, desde os anos 70, de reflexões académicas e publicações, resultantes de encontros e conferências, de âmbito nacional e internacional - como as conferências mundiais sobre prevenção de desastres. Nos anos 90, decretada a Década Internacional para a Prevenção de Desastres, deu-se uma transição de paradigma em relação aos desastres naturais: de uma cultura de reacção

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15

Alves, Andreia Filipa Pinho. "Prevenção, preparação e mitigação do risco de desastres naturais : a experiência da Oikos em El Salvador." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10145.

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Mestrado em Desenvolvimento e Cooperação Internacional<br>Nas últimas décadas tem-se verificado um aumento considerável na frequência e intensidade de desastres naturais. A preocupação daí consequente reflectiu-se na intensificação, desde os anos 70, de reflexões académicas e publicações, resultantes de encontros e conferências, de âmbito nacional e internacional - como as conferências mundiais sobre prevenção de desastres. Nos anos 90, decretada a Década Internacional para a Prevenção de Desastres, deu-se uma transição de paradigma em relação aos desastres naturais: de uma cultura de reacção

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16

Sevgili, Fatma Didem. "La responsabilité de l'Etat et des collectivités territoriales. Les problèmes d'imputabilité et de répartition." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30004/document.

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Le problème de la détermination de la personne publique responsable comporte deux points à examiner : tout d’abord il s’agit de trouver un débiteur pour indemniser la victime ensuite de répartir la charge indemnitaire entre les responsables du dommage. Il existe trois critères utilisés par le juge administratif afin de déterminer la personne publique responsable : le critère matériel, le critère fonctionnel et le critère décisionnel. Pourtant aucun d’eux ne s’avère suffisant pour expliquer tout les cas de responsabilité. Toutefois on peut dire qu’en principe la responsabilité suit la compétenc

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17

Anayati, Shilan, and Mohammed Gaber. "The process of OBD certification : a comparative study between Euro VI and CARB." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-44903.

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Purpose: The purpose of this study is to compare the legal requirements for Euro VI and CARB regarding OBD certification in order to identify the challenges that may come for a manufacturer’s move from Euro VI classified heavy-duty engines to engines that meet the requirements of CARB. Furthermore, the study also aims to identify the effects that these challenges will have on the organisation. Research question: What type of challenges arise for a manufacturing company when developing an OBD certification process according to the requirements from CARB compared to Euro VI and how do these chal

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18

Koukpo, Rachel Sainhoundé. "Le droit des produits de santé en Afrique de l'Ouest : le cas du Bénin et du Sénégal." Thesis, Bordeaux 4, 2012. http://www.theses.fr/2012BOR40008/document.

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Le médicament est un produit de consommation particulier ayant une multiple vocation.Biens spécifiques porteurs de risques par essence, sa répartition ne peut être laissée au seul jeudu marché. Ils doivent être évalués aussi bien à priori qu’à postéri et durant toute leur viecommerciale. Produit actif nécessaire à la santé, ils comportent de nombreux risques. Latotalité du cycle (production, dispensation, récupération) de tout produit de santé doit être trèsétroitement encadrée et confiée à la responsabilité de professionnels. Leur prise en chargerequiert donc l’attention de toute la collectiv

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19

Othén, Anna, and Sofie Persson. "Utvärdering av miljöarbetet vid nybyggnad av butik : miljöledning och avfallshantering." Thesis, Högskolan i Gävle, Avdelningen för bygg- energi- och miljöteknik, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-8035.

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According to recent statistics the construction industry is responsible for the largest waste discharges of both dangerous and non-dangerous waste, when disregarding the "non-dangerous" amount of granite waste produced by the mining industry and the waste produced by the pulp and paper industry. Preventive work within waste management is an ongoing practice so to be able to reduce negative environmental effects. One of the most common actions for the companies to take is to separate the different kinds of waste from one another at the construction site. Although by working with the problem in

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20

Monastyrenko, Evgenii. "Essays in international trade and energy." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E018/document.

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Dans le chapitre 1, j’examine les résultats des fusions entre producteurs européens d’énergie en termes d’efﬁcacité. Je calcule l’éco-efﬁcacité en utilisant l’analyse de l’enveloppement des données et l’indice de productivité Malmquist-Luenberger. Je trouve que les fusions horizontales nationales, qui sont soigneusement réglementées, n’ont pas d’impact. Les fusions horizontales transfrontalières nuisent à l’éco-efﬁcacité à court terme mais la stimulent deux ans après l’achèvement. Les fusions verticales nuisent à l’éco-efficacité. Je présente des suggestions de politiques concernant la régleme

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21

Da, Fonseca Amélie. "La subsidiarité juridictionnelle. Contribution à l’étude de l’intégration européenne." Thesis, Pau, 2020. http://www.theses.fr/2020PAUU2082.

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Paradoxalement peu étudiée, la subsidiarité juridictionnelle constitue une dimension essentielle de l’intégration européenne, tant il est acquis que les ordres juridiques de la Convention européenne des droits de l’homme et de l’Union européenne sont fondés sur la compétence de principe du juge national et la compétence subsidiaire du juge européen dans l’application et le respect de leurs droits respectifs. La subsidiarité juridictionnelle y joue en effet un rôle essentiel du fait des fonctions de répartition et de régulation des compétences juridictionnelles qu’elle occupe. Cette recherche s

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22

Chu, Chiu-Hui, and 朱秋惠. "The Impact of Sectoral Change on Income Distribution in Taiwan." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/61722560005943952443.

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碩士<br>國立中山大學<br>高階經營碩士班<br>100<br>Abstract The thesis is from the angle of economic and industrial development, which proves between Taiwan''s industrial structure and income distribution are positively correlated. With track of Taiwanese industry change, investigates the change of income distribution economic because of development and industrial structure change. Most of national economic development progress is associated with certain uneven distribution of income. The phenomenon of uneven income distribution is growing, however, is a concern in current worldwide economic developm

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23

Bush, Terrence J. "Biodiversity and sectoral responsibility in Swedish forestry policy, 1988-1993 Mellan samhället och den enskilde /." 2004. http://catalog.hathitrust.org/api/volumes/oclc/54484376.html.

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Thesis (M.S.)--University of Wisconsin--Madison, 2004.<br>Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 130-146).

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Toubal, Farid [Verfasser]. "The spatial and sectoral distribution of multinational activities in Eastern Europe / Farid Toubal." 2004. http://d-nb.info/977248321/34.

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Salma, Umme. "Agricultural price policy in Bangladesh : general equilibrium effects on growth and sectoral income distribution." Phd thesis, 1992. http://hdl.handle.net/1885/12679.

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Bangladesh grew very slowly when it was a part of Pakistan and its growth scarcely accelerated after independence in 1971. Poor overall performance reflects poor agricultural productivity, for agriculture is still the dominant economic sector, providing livelihood for some 80 per cent of the population. This study is concerned with the reasons for the low growth of agriculture and the economy more generally. Since farmers in Bangladesh, like farmers in most countries, are responsive to the prices that face their production and consumption decisions, the study evaluates the effects of indirect

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Ismail, Mohd Yusof. "Malaysia's new economic policy its impact on urban, regional and sectoral distribution of income, inequality and poverty, 1970-1980 /." 1987. http://catalog.hathitrust.org/api/volumes/oclc/23627922.html.

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Jang, Wei-Gang, and 張為綱. "The Combination of Sectoral Characteristics,Social Images & Corporate Social Responsibility, and Community Conducting as a Competitive Strategy – An Example from Taiwan’s Cement Industry." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/57680914654645888541.

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碩士<br>淡江大學<br>國際貿易學系國際企業學碩士在職專班<br>98<br>Positive social images do not only increase customers’ trusts and adores for business, but also increase the willingness for purchase. Beside prices and products characteristics, customers will put business social image into considerations when making purchase decisions. The cement industry in Taiwan is already a mature industry and very difficult to grow. Most of cement output is for domestic consumptions, account for 70%, and the demand for cement is quite stable. After setting up the capacity for production, it is profitable for business to produce c

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Chu, Hsiao-chuan, and 朱曉娟. "A Study on the Risk Distribution of Doctors’ Legal Responsibility Resulting from Medical Accident." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/50807845098913559399.

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碩士<br>東吳大學<br>法律學系<br>95<br>As the right consciousness of the general people rise in recent years in our country, the medical system was structurally influenced by the National Health Insurance, and some other minor factors, make the doctors’ professional authoritative status challenged, the trust relationship between doctor and patient was also seriously destroyed. To build a risk spreading distribution for doctors is a proceeding to demand immediately. As the three steps by the research of this text, the relationship between doctors and patient will be better and to decrease the victim te

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Chan, Man-jung Mignon. "China's allocation of authority and responsibility in energy production and distribution changing center-periphery relations /." 1988. http://catalog.hathitrust.org/api/volumes/oclc/21819860.html.

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HUANG, Sih-Li, and 黃思禮. "The Study on electric utility distribution responsibility of the occupational hazards-Focus on Contract relationship." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/62979820008494342451.

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Spagnolo, Mecle Laura Tatiana 1977. "Economic inequality, policy and performance in the formal sectors of Argentina, Brazil, and Chile : evidence from regional and sectoral data, 1994 to 2007." Thesis, 2011. http://hdl.handle.net/2152/ETD-UT-2011-05-3563.

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This dissertation focuses on trends in pay inequality in the formal sectors of Argentina, Brazil, and Chile from the early 1990s into the latter part of the first decade of the new millennium. In-depth, single-country studies of inequality of each country of study seek to understand and explain the sources of movement in inequality in each country, relating changes in inequality to shifts in the relative roles of key economic sectors and geographic jurisdictions. In addition to these single-country studies of inequality, this dissertation develops a regional perspective on the dynamics of ineq

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Li, CHIEN FENG, and 李建鋒. "Study on Distribution of Responsibility for Vehicle Traffic Accidents- discusses the negligence discussion system and the investigation review process." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/vxbvq6.

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碩士<br>國立雲林科技大學<br>科技法律研究所<br>107<br>With the development of the times and the improvement of gross national income, the quantity of domestic motor vehicles has been increasing year after year. However, due to the narrow land and numerous vehicles in the country, plus the long-termed road drivers disregard the safety of driving, the spirit of law-abiding and the concept of courtesy are weak. Furthermore, the traffic facilities of the road authorities are not yet in perfection, resulting in frequent road traffic accidents, which is subsequently followed by disputes between both parties involved

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Smith, Elise. "La distribution ‘juste’ de la signature savante dans les collaborations de recherche multidisciplinaire en sciences de la santé." Thèse, 2015. http://hdl.handle.net/1866/14051.

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L’auteur qui appose son nom à une publication universitaire sera reconnu pour sa contribution à la recherche et devra également en assumer la responsabilité. Il existe divers types d’agencements pouvant être utilisés afin de nommer les auteurs et souligner l’ampleur de leur contribution à ladite recherche. Par exemple, les auteurs peuvent être nommés en ordre décroissant selon l’importance de leurs contributions, ce qui permet d’allouer davantage de mérite et de responsabilité aux premiers auteurs (à l’instar des sciences de la santé) ou bien les individus peuvent être nommés en ordre alphabét

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Mederlyová, Oľga. "Spolupráce environmentálních neziskových organizací a firem: společenské předpoklady a současný stav v České republice." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306954.

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SYNOPSIS The diploma thesis is focused on the topic of private environmental cross-sectoral cooperation from the macro-societal perspective. The theoretical chapter summarizes the driving factors which contribute to evolution of business-environmental NGO relationships, it identifies the main specific features of Czech society context and introduces the three-partnership- generations theory. In the empirical part the main findings from the empirical survey among Czech environmental NGOs are summarized and discussed. It explores the current state and main characteristics, contributions, problem

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Netshivhodza, Thivhalemi Michael. "The role of minimum wages in South Africa’s agricultural sector." Diss., 2017. http://hdl.handle.net/10500/23968.

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Income inequality is prevalent in both developed and developing countries. In all of these countries there are workers who are highly paid while others are given very low wages. The disgruntled low-paid workers in these countries usually force their governments to intervene in the labour market and introduce the redistributive policies like the minimum wage policy. Governments usually accede to these demands of low-paid workers because they do not want to invite political troubles. That led to an increase in the number of countries using minimum wage policy as redistributive mechanism in the

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SUCHÁNKOVÁ, Ilona. "Otázka sociální spravedlnosti v současném systému státní politiky sociálního zabezpečení." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-172710.

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This paper analyzes the content of the concept of social justice involvement in the broader context of the application of the principles of state social policy applied in the field of social security of citizens. The first part is devoted to the major theories of justice of the last century and their analysis in terms of the evaluation criteria of two most prominent schools of thought, i.e. liberalism and communitarianism. The paper describes the difference of opinion on the formation of a just society with emphasis on the difficulty of choice associated with preferences of the basic ideas of

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Djedi, Djongambolo Ohonge Daniel. "Le principe québécois de l'impartageabilité de la réserve des coopératives non financières: discussion critique autour du maintien ou de la suppression." Thèse, 2016. http://hdl.handle.net/1866/16369.

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La réserve générale interdite de partage entre les membres est un avoir obligatoire, impartageable tout au long de l’existence de la coopérative et sujet à la «dévolution désintéressée en cas de liquidation ou de dissolution». Cette réserve fonctionne comme un levier de soutien au développement de la coopérative et du mouvement coopératif dans son ensemble. Le principe de l’impartageabilité de la réserve est l’interdiction faite à toutes les coopératives du Québec de partager la réserve générale entre tous les membres et l’interdiction de la diminuer, notamment par l’attribution d’une ristourn

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