Résumé<p>Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988). <p>Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).<p>\ / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

Thesis (MPhil)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: This study is titled "Community participation and sustainable development in the establishment of the IAi-IAis/Richtersveld Transfrontier Conservation Park". lt encompasses the area and stakeholders on the South African side of the Transfrontier Conservation Park (TFCP), which falls within the Richtersveld municipal area. lt covers the whole process of the development of the IAi-IAis/Richtersveld TFCP, from its Conceptual Phase to the signing of the International Treaty to formally establish the IAi-IAis/Richtersveld TFCP1 . This development is expected to hold numerous benefits for the stakeholders that are involved in its process, especially job creation through increased tourism. lt is an exceptional project, as the main stakeholders are the communities who are the legal landowners of the Richtersveld National Park. The management structure of the IAi-IAis/Richtersveld TFCP allows full participation by the local communities through elected members from the four towns in the surrounding area (Khuboes, Eksteenfontein, Lekkersing and Sanddrift) as well as local pastoralists. The theoretical approach that will be used in this study is that of sustainable development. The key components required for sustainable social, economic, and environmental development will be discussed, and are used as yardsticks against which the actual process of establishment of the TFCP will be 'measured'. Participation is regarded as a main aspect of sustainable development and is highlighted in this study. The methodology that was employed included interviewing and participant observation as well as an in-depth documentary analysis of aspects of the TFCP. The benefits and value of the methods used is discussed, as well as the limitations of the study. / AFRIKAANSE OPSOMMING: Die titel van die studie is "Community participation and sustainable development in the establishment of the IAi-IAis/Richtersveld Transfrontier Conservation Park". Dit omvat die area en rolspelers aan die Suid-Afrikaanse kant van die oorgrenspark, wat binne die Richtersveld Munisipale area val. Dit dek die volledige proses van die ontwikkeling van die oorgrenspark, vanaf die Konsepsuele Fase tot en met die ondertekening van die lnternasionale Verdrag om die IAi-IAis/Richtersveld Oorgrenspark formeel tot stand te bring2 . Die verwagting is dat hierdie ontwikkeling veelvoudige voordele sal inhou vir diegene wat in die proses betrokke is, veral deur middel van werkskepping as gevolg van toenemende toerisme. Dit is 'n besondere projek aangesien die hoofrolspelers, die gemeenskappe, die wettige grondeienaars van die Richtersveld Nasionale Park is. Die bestuurstruktuur van die oorgrenspark laat volle deelname deur die gemeenskappe toe deur verkose lede van die vier dorpies in die area (Kuboes, Eksteenfontein, Lekkersing en Sanddrift) asook plaaslike veeboere. Die teoretiese benadering wat in hierdie studie gevolg word is 'volhoubare ontwikkeling'. Die hoofkomponente wat vereis word vir volhoubare sosiale, ekonomiese, en omgewingsontwikkeling word bespreek en word as maatstawwe gebruik waarteen die werklike proses van die totstandkoming van die IAi-IAis/Richtersveld oorgrenspark 'gemeet' word. Deelname word beskou as die hoofkomponent van volhoubare ontwikkeling en word uitgelig in hierdie studie. Die metodologie wat toegepas is, sluit onderhoudvoering, deelnemende waarneming en indiepte dokumentere analise van aspekte van die oorgrenspark in. Die voordele en waarde van hierdie metodes word bespreek, asook die beperkinge van die studie.

La scoliose est la déformation de la colonne vertébrale la plus répandue. Elle atteint 3 à 4% de la population pédiatrique et dans 85% des cas, aucune cause n’a été identifiée. Ces cas sont appelés idiopathiques et les symptômes apparaissent durant la puberté; d’où le terme de ‘scoliose idiopathique de l’adolescent (SIA). Cette pathologie atteint le plus souvent les jeunes filles, en nombre et en sévérité. Ces dernières années, plusieurs hypothèses ont été proposées afin d’élucider l’étiologie de cette pathologie. Celles-ci ont mis de l’avant différents facteurs génétiques, biochimiques, mécaniques, neurologiques, musculaires ou hormonaux. Plusieurs études ont rapporté des formes familiales de scoliose, soutenant la thèse d’une prédisposition génétique. Nous avons démontré que les patients souffrant de SIA présentent un défaut de signalisation cellulaire médiée par les protéines Gi et un taux élevé d’ostéopontine (OPN) circulante. En utilisant une approche de type ‘gène candidat’, nous avons montré que la protéine tyrosine phosphatase μ (PTPμ) régule l’activité du complexe d’intégrines α5/β1 (récepteur de l’OPN) via la protéine kinase PIPKIγ. Dans ce but, nous avons utilisé des cultures primaires d’ostéoblastes issues de biopsies de patients et de cas traumatiques comme sujets contrôles. Les biopsies osseuses de patients ont été obtenues lors de l’intervention chirurgicale à partir des vertèbres T3 à L4, selon les différentes procédures. Les biopsies issues de cas traumatiques proviennent d’autres types d’os (tibia, crête iliaque, fémur). Les profils d’expression du gène PTPRM (codant pour la protéine PTPμ) ont été étudiés par PCR quantitative (qPCR). Les taux de protéines PTPμ ont été analysés par immunoprécipitation suivi d’un western blot. Pour évaluer le rôle de cette protéine, nous avons bénéficié d’un modèle murin. Machida et al. ont démontré qu’il existe un taux plus élevé de scoliose parmi les souris C57Bl/6 bipèdes obtenues suite à l’amputation des membres supérieurs, sous anesthésie, cinq semaines après la naissance. Nous avons utilisé des cultures primaires d’ostéoblastes issues de la colonne ii vertébrale de souris C57Bl/6 bipèdes, délétées du gène PTPRM (souris dites ‘KO’), afin d’évaluer le niveau de signalisation cellulaire spécifique des protéines Gi par un test fonctionnel: la technique de spectroscopie cellulaire di-électrique (SCD). Selon nos données, 85% des souris bipédales ‘KO’ pour le géne PTPRM développent une scoliose (modérée à sévère) contre 55% des souris contrôles C57Bl6 bipèdes. De plus, les niveaux de PTPμ exprimée par les ostéoblastes de 34 patients SIA se trouvent diminués par comparaison à 17 sujets contrôles. Nos études de souris bipèdes ont montré que l’inactivation du gène PTPRM augmente l’incidence et la sévérité de la scoliose, sans pour autant affecter les taux circulant d’OPN ou l’expression de ses récepteurs. Par ailleurs, dans ce même contexte, nous avons remarqué une augmentation de l’interaction entre l’OPN et l’intégrine β1 en l’absence du gène PTPRM. Les cellules issues de ces souris bipèdes KO montrent une réduction dans leurs niveaux de signalisation cellulaire médiée par les protéines Gi après stimulation par l’OPN. Cette diminution est en grande partie récupérée après traitement des cellules par un siRNA spécifique de la protéine PIPK1γ, substrat de PTPμ qui favorise la fixation de ligands aux intégrines. Ces études apportent les premières indications que la perte d’expression de PTPμ est impliquée dans le développement de la SIA, en amplifiant probablement l’effet inhibiteur de l’OPN sur la signalisation cellulaire médiée par les protéines Gi. Ces études permettent une meilleure compréhension de l’étiologie de la SIA. Elles pourraient avoir une contribution importante dans le développement futur de méthodes diagnostique et thérapeuthique dans le but d'arrete l’apparition et l’évolution de la maladie chez les enfants atteints. / Adolescent idiopathic scoliosis (AIS) is the most common form of scoliosis that affects 3-4% of the global pediatric population. In more than 85% of cases, no specific cause can be identified. Such cases are called idiopathic and occur mostly during adolescence. AIS affects mainly females in number and severity. Over the past years, many hypotheses were proposed to explain the etiology of AIS, including genetic, biochemical, mechanics, neurological, muscular and hormonal factors. Several studies have reported a high incidence of scoliosis in some families, which argues for a genetic cause of this disease. We demonstrated that AIS patients have a Gi protein signaling defect and exhibit high levels of circulating Osteopontin (OPN). The goal of this thesis is to identify the mechanisms regulating OPN signaling activity in AIS patients. We have used a candidate gene driven approach and discovered that protein tyrosine phosphatase μ (PTP μ) regulates α5β1 integrin (a known OPN receptor) through phosphate kinase type 1 gamma (PIPK1γ). To achieve our goal, we have used primary osteoblast cell cultures derived from AIS patients and biopsies from control subjects. Bone specimens were obtained intraoperatively from vertebras (varying from T3 to L4 according to the surgical procedure performed) while with trauma cases used as non-scoliotic controls, bone specimens were obtained from other anatomical sites (tibia, femur or iliac crest). Expression profiles of the RPTPM gene (encoding for PTPμ) were studied by qPCR. On the other hand, PTPμ protein levels were determined by immunoprecipitation followed by western blot. To evaluate the role of this protein in AIS etiopathogenesis, we took advantage of an animal model exhibiting a higher scoliosis incidence when maintained in a bipedal state. [1], [2] Bipedal surgeries were performed on C57Bl/6 mice after weaning (5-weeks after birth) by amputation of the forelimbs and tail under anesthesia as reported by Oyama et al. (2006). [1] We used the same approach with PTPμ knockout mice and primary osteoblast culture were derived from the spine of these mice to assess Gi protein signaling through a functional assay termed Cellular Dielectric Spectroscopy (CDS). Bipedal PTPμ knockout mice develop scoliosis more often (85%) in number and severity, than control C57Bl/6 bipedal mice (55%). Interestingly, functional analysis of osteoblasts derived from PTPμ KO mice by CDS method showed a flaw in the transmission of Gi protein coupled receptor signaling similar to a specific AIS patient subgroup. Furthermore, the clinical relevance of PTPμ was strengthened by the fact that a decrease in the gene expression level of PTPμ was observed in 34 AIS patients when compared to 17 control subjects. Such a decrease was also confirmed at the protein level. We demonstrated that genetic deletion of PTPμ enhances the incidence and severity of scoliosis without affecting plasma levels of OPN or the expression of its receptors. In contrast, increased interaction of OPN with β1 integrin was noticed in cells depleted of PTPμ. Furthermore, reduction of Gi- protein coupled receptor GiPCR signaling by OPN was also enhanced in these cells, while their response to GiPCR stimulation was improved with siRNA of phosphatidylinositol-phosphate kinase type 1 gamma (PIPK1γ), a PTPμ substrate that favours ligand binding to integrins. These studies provide the first indication that the loss of PTPμ influences the nature of idiopathic scoliosis, possibly by amplifying the inhibitory effect of OPN on GiPCR signaling. This study allows a better understanding of AIS etiology and could have an impact for the future development of innovative diagnostic methods and eventual pharmacological approaches in order to prevent AIS and stop its progression in affected children.

O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos. / The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.

Made available in DSpace on 2016-04-25T19:20:25Z (GMT). No. of bitstreams: 1 Fernando Figueiredo de Sousa.pdf: 733635 bytes, checksum: 85ab8a5ec8f155d7406fe37c93f05c6a (MD5) Previous issue date: 2012-12-13 / This paper seeks to study the text of Lk 6, 20-26, of the beatitudes and of the woes, seeing in this passage an example of the recuperation, analysis and recreation of Jesus words. In this resides one of the particularities of this text in the context of the New Testament, which places it, however, in the heart of a fundamental direction of the beginnings of Christianity, namely, the tradition that goes back to Jesus by the conservation and transmission of his teachings. The author of this paper proposes the study of this text in three aspects. The first is the study of the text in of itself, as a communicative unity. The second aspect is the verification of the literature that influenced the Lucan author in the construction of this text, especially the Q source, and its comparison with words of the beatitudes attributed to the poor present in the Gospel of Thomas and the letter of James. In the third aspect, the author s intention is to analyze the importance of the writer of the Lucan text, his interference and the use of the blessed are and the woe to for the community. He considers that one of the accomplishments of the beatitudes is the approximation to the table as the instauration of the Kingdom of God, that is, the rich who share their wealth with the beggars. In this way, it is possible to verify an important connection between sharing with the beggars and belonging to the community, as a key element to becoming part of the Kingdom of God, the central element Jesus life and preaching, proposed by the beatitudes according to Luke / A presente pesquisa se aproxima do texto de Lc 6,20-26, das bem-aventuranças e dos ais, vendo nessa passagem um exercício de recuperação, análise e recriação de palavras de Jesus. Aí está uma das particularidades deste escrito dentro do Novo Testamento, que o coloca no seio de uma vertente fundamental dos inícios do cristianismo, isto é, a tradição que se vincula a Jesus pela conservação e transmissão de seus ensinamentos. O autor desta pesquisa propõe o estudo deste texto percorrendo três aspectos. O primeiro é o estudo do texto em si, como uma unidade comunicativa. O segundo consiste em verificar a literatura que influenciou o autor lucano na construção deste texto, especialmente a fonte Q, e a comparação desta com termos das bem-aventuranças atribuídas aos indigentes presentes no evangelho segundo Tomé e na carta de Tiago. No terceiro a proposta do autor é analisar a importância do redator do texto lucano, a sua interferência e o uso das bem-aventuranças e dos ais para o seio de sua comunidade. Considera que uma das realizações das bem-aventuranças é a aproximação da mesa como símbolo da instauração do Reino de Deus, isto é, a partilha dos bens dos ricos com os mendigos. Assim se verifica uma grande conexão entre o partilhar com os mendigos e a pertença à comunidade, constituindo um elemento-chave para fazer parte do Reino de Deus, elemento central da vida e pregação de Jesus proposto pelas bem-aventuranças segundo Lucas

No description available.

O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos. / The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.

Актуальность обусловлена увеличением объемов обрабатываемой информации, и повышением качества услуг в области здравоохранения. Безусловно, актуальность связана с ростом внедрений автоматизированных информационных систем в области здравоохранения, это обусловлено Федеральным законом «Об основах охраны здоровья граждан в Российской Федерации» № 323-ФЗ от 21.11.2011. Цель магистерской работы: внедрить и адаптировать автоматизированную информационную систему «АИС ММИ» с целью улучшения программной и информационной поддержки административно-хозяйственных процессов медицинского учреждения. Задачи магистерской работы: провести сравнительный анализ информационных систем, сформировать требования для внедрения системы, провести оценку внедрения, произвести расчет экономической эффективности. Объектом исследования является информационная система «АИС ММИ». Предмет исследования – информационное и программное обеспечение основных процессов административно-хозяйственной деятельности медицинского учреждения. Практическая значимость исследования: в диссертации были разработаны требования к информационной системе административно-хозяйственной части. Произведен анализ нормативной документации, в результате исследования была сформирована таблица сравнений информационных систем. / The relevance is due to the increase in the volume of processed information, and improving the quality of health services. Of course, the relevance is associated with the increase in the introduction of automated information systems in the field of health, this is due to the Federal law "On the basics of public health in the Russian Federation" № 323-FZ of 21.11.2011. The purpose of the master's work: to implement and adapt the automated information system "AIS MMI" in order to improve the software and information support of administrative and economic processes of medical institutions. Objectives of the master's work: to conduct a comparative analysis of information systems, to form the requirements for the implementation of the system, to assess the implementation, to calculate the economic efficiency. The object of the study is the information system "AIS MMI". The subject of the research is information and software support of the main processes of administrative and economic activity of medical institutions. Practical significance of the research: the requirements for the information system of the administrative and economic part were developed in the thesis. The analysis of normative documentation is made, as a result of research the table of comparisons of information systems has been formed.

No description available.