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The Business Ethics isn't a new concept, but only a new word to express the moral bond between customers and supliers in the business from earliest timest to the present day. To begin verbal and etablished mutual belief, she is tomorrow more formal (ethical codes, for example), but she is firmly full of national culture.

The notion of competency used in the field of Human Resources Management raise some original questions for management. In Human resources already the notion obliges to review different practices (recruiting, training, evaluating, remunerating...) and obliges to reach a minimum of consistency between them. Use of the notion in all its practical applications drives us to pursue our thinking about ethical competences (know-how to be) and how to develop or to maintain them. Virtue of ethics can constitute the framework of this process.

This article tries to explain why and how organizations talk about ethics. Thus, in a first part, the authors recall the distinction between ethics, morality and deontology, and proceed to describe the theoretical framework of their study. Then, in a second part, they introduce results of an exhaustive study of the CAC 40 companies' 2005 and 2007 annual reports, in order to better understand the formalization of ethics within these companies. While researching the incidence of the word “ethics” in the documents, they wanted to know how this word was formalized. The implementation of ethics takes multiple forms, going from vague incantatory speeches to advanced procedures realized by the department of ethics in the firm. Is it the most exposed companies which talk the most about ethics? Is mimicry perceptible? Are ethics only an answer to pressure?

Mutual companies occupy a significant place in several economic sectors : insurance and pension funds, banking, health... Governed by legal forms different from those of their capitalist competitors, they often assert a more than hundred-years-old ethics of governance. In spite of the diversity of their historical origins and their current positionings, almost all of them refer to principles of freedom and democracy, non-profit and solidarity. To what extent do these values take part in the governing and managing practices of these companies under mutualistic status ?Based on some of the many developments in the theory of organizations, the present contribution brings into questions the effective reach and specificity of these principles beyond their common expressions in the institutional or militant rhetoric. Accordingly, it invites researchers and practitioners to wonder about the ways of determining the fair and right in the management and the running of mutual organizations, in other words to wonder about the structures of justification which legitimize the acts of their leaders.

The main approach to the study of corporate governance within companies is predominantly based around 2 important theories focussing on 2 different standpoints - that of the shareholder and that of the stake-holder. The theory deals with the delicate balance of creation and distribution of profit between management and one or more outside agencies – whether shareholders or other stakeholders. A third theory has recently emerged however – namely the cognitive theory of governance. As a means to the creation and distribution of profits, this theory is more concerned with a company's structures and, as a consequence, its ability to identify problems as they arise and to deal with them appropriately and effectively. Despite the conceptual differences between the theories, the characteristics pertaining to corporate bodies and the importance accorded to its management team remain at the heart of all critical analysis. Because of the very particular way that profit and non-profit making business organisations are constituted legally as well as the manner in which they are set up and run it is not easy to apply these same models of governance. As a result, this area of the business sector has not attracted as much academic interest or analysis as corporate governance proper. This is a regrettable oversight in view of the importance this type of organisation plays generally in the business world. In view of this, and always within the framework of research currently being undertaken on corporate governance generally, this article is an attempt to encourage global analysis of what makes for a successful profit or non-profit-making business organisation in terms of management.

Since the Rio de Janeiro's statement in 1992 which enacted the sustainable development paradigm, a lingering idea has arisen from the financial and scholar communities suggesting, without any tangible proof, that environment-related activities would be a providential source of myriads of promising jobs. The environment is a specialized area, a trade family with fuzzy and poorly defined boundaries and expandable at the will of upcoming opinions. This cloudiness of the environmental sector is even worsened by the loose borders between trades, professions and jobs and concretizes with the need to grant professional certificates to any job or occupation although these could be split up according to a new and globalized taxonomy (investors, top management, operations, governmental control, ...) (Joras, 2007).Because they are involved in the foreseen environmental revolution, each and every profession will have to « know how to do » and « know how to behave » in an environmental way by the mean of displaying indispensable environmental know-hows.

A lot of socio-political and economic projects are emerging, these last years, which promote the development of a « local fair trade ». Thus, the purpose is an ecological embeddedness of the fair trade, which minimise the negatives externalities of the goods transports, and which aims to preserve social and environmental amenities. The question of the « fair price » of this new offer is posed. This article aims to analyse, in epistemological terms, the concept of fair price ; then, to examine the theoretical foundations of the contingent valuation methods, ordinary used to calculate the value of non-marketed goods, or of non-yet-marketed goods - like those here examined; then to show that consumers are not how they are supposed to be : they are more consumers than consumers/citizens. So, their altruism is mixed, and not pure, as waited. This characteristic biases the collected data on the market opportunities, and biases their interpretations. These biases are here studied.

The aim of this paper is to explore the connections between the time dimension of economic phenomena and that of natural ones within the context of global (joint emissions of the energy sector) or local (joint product of waste) pollutions affecting present and future generations. Discounting constitutes a first way but leads to some difficulties when fairness must be taken into account. Furthermore, to take into account the interdependencies between economics and natural environment involves irreversibility of time. At last, ethics which is a key dimension of the sustainable development is introduced with Jonas's responsibility principle. In this way, discounting can be used under some limits regarding economic decisions.

Ruminants possess three pre-gastric compartments, of which the rumen has the largest volume. Physico-chemical conditions of the ruminal biotope are propicious to the growth of an anaerobic microbial ecosystem, which degrades and ferment more than 50 % of feed ingested by ruminants. Methane and volatile fatty acids are the two major end products of ruminal fermentation. Methanogenesis is the main metabolic pathway involved in hydrogen sink in the rumen. In addition to the energy loss it represents for the animals (up to 10 % of ingested energy), methane released in the atmosphere accounts for about 3 % of total greenhouse gases. Mitigation of digestive methane is feasible through the feeding systems, genetic selection of animals, and the use of feed additive including some lipids.

As the characteristics and the treatment of the domestic effluents are well known, as the industrial discharges raise big problems of part their variety and their composition. We can so say that for every categories of industrial effluents a particular treatment must be applied. The objective of this article is to present the characteristics of industrial effluents on which we worked : the effluents of dairy and effluents colored and the results of their treatment.