Orientador: Maria Marcia Sigrist Malavasi / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-16T15:40:21Z (GMT). No. of bitstreams: 1 Cangussu_MariaAparecidaRodrigues_D.pdf: 2139840 bytes, checksum: a1620ca96c67e9749275ed48514e4c78 (MD5) Previous issue date: 2010 / Resumo: O trabalho consiste em uma pesquisa em quatro escolas públicas da rede municipal e da rede estadual de Campinas, envolvidas no projeto GERES/Campinas, procurando características de escolas com bom desempenho em setores de pobreza. Nasceu da preocupação com a escola pública, levando em conta a necessidade de ir além da perspectiva que considera a escola apenas como reprodutora das desigualdades sociais. Teve como objetivo entender o efeito que as escolas exercem sobre os alunos e conhecer as características das escolas que agregam mais conhecimento aos seus alunos, apesar do contexto sócio-econômico desfavorável em que vivem. Trata-se de uma pesquisa de natureza qualitativa e de um estudo de caso. Os dados da pesquisa foram coletados tanto no banco de dados GERES quanto nas observações e entrevistas realizadas nas escolas. A pesquisa considera as escolas como organizações complexas que seguem cada uma o seu caminho para a busca da qualidade do ensino que oferece e que não há um modo único. Mostra que o importante é saber que o êxito é fruto de um esforço coordenado com muita capacidade de aprender, rever e aperfeiçoar o que fazem. A mesma pesquisa revela, porem, algumas características recorrentes que podem servir como exemplo de boas práticas. / Abstract: This is a research about four public schools in Campinas a city in the State of São Paulo from the municipal system and state system involved with the project GERES/Campinas, looking for characteristics of schools with good performance in sectors of this region. It was born from the concern about the public school, and the need of going beyond the perspective that considers the school as only reproducer of the social inequalities. It had as aim to understand the scholar effect and to know the characteristics of the schools which add more knowledge to the students originating from unfavorable socioeconomic context. This is a research of qualitative nature and a case study. The research's data were collected at GERES' bank data and also in observations and interviews accomplished at the schools. The research considers the schools like complex organizations that each one follows its own way searching the teaching quality and there is not an only way. It shows that what matters is to know that the success is result of coordinated effort with much capacity of learning, revising and improving what is being done. However the research reveals some recurrent characteristics and they can serve as good example practices. / Doutorado / Ensino, Avaliação e Formação de Professores / Doutor em Educação

Num ambiente competitivo, no qual a maioria das empresas atua, torna-se essencial o uso de instrumentos de administração que deem suporte para que elas se mantenham competitivas. Um desses instrumentos, a administração estratégica, é cada vez mais difundido, seja nas organizações ou nas escolas de administração. O acirramento da concorrência tem levado as organizações a preocuparem-se, não somente com a estratégia corporativa, mas também com o marketing. Assim, o marketing estratégico tem se tornado cada vez mais um instrumento fundamental para a sobrevivência das empresas. Nesse contexto, esta tese teve por objetivo verificar se alinhamento entre a administração estratégica e o marketing estratégico é condição determinante para conquista de vantagem competitiva que assegure crescimento e rentabilidade. Para que o objetivo fosse alcançado foi realizada uma revisão sobre a teoria da estratégia empresarial e do marketing estratégico. Após o final da revisão da literatura foi realizado um estudo de caso na Mapfre Seguros, a maior empresa do seu setor, onde se procurou verificar a existência ou não do alinhamento pesquisado e como essa empresa utiliza esses instrumentos para obter a posição diferenciada que ela ocupa no mercado. / In a competitive environment, in which most of the companies act, turns out essential to use administration tools that support their competitiveness. One of these tools, strategic management, is increasingly used either in organizations or in the academy. Increased competition has led organizations to not only be concerned about the corporate strategy, but also about marketing. Thus, the strategic marketing has become an increasingly essential tool for the survival of businesses. In this context, this thesis aimed to verify if alignment between strategic management and strategic marketing is a determining condition for achieving competitive advantage that will ensure growth and profitability. In order to accomplish that objective, it was held a review on the theory of business strategy and strategic marketing. At the end of the literature review it was conducted a case study in Mapfre Seguros, the largest company in its industry, and sought whether or not the alignment studied exists and how this company uses these instruments to position its differentiation in the market.

Background: Today, It’s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified. Common to all these is that they address a number of underlying themes such as: Balance, Responsibility, and Value. Few studies examine companies’ underlying assumptions about the adaptation and communication of CSR, and the perception of how one type of value in relation to another is created and defined. It is clear, however, that companies must make a choice regarding which areas of CSR they should prioritize. Purpose: The purpose of this thesis is to study how Swedish companies strategically adapt their CSR initiatives and CSR communication to create value. Method: In order to answer the purpose of the thesis a qualitative method has been used. Interviews were conducted with CSR representatives from three major Swedish companies. Theories: The Pyramid of CSR, Green marketing activities on three levels, Generic environmental strategies and Ten rules for successful CSR communication. Conclusion: The results of the study suggest that the link between the adaption of CSR and CSR communication is based on the business value perspective. Furthermore, it would seem that the competitive strategy of a company is in close symbiosis with their value perspective. The result of the study indicate that there is not a value perspective which should be preferred over others in the adaption of CSR and CSR communication, the value perspective should instead be relative to the company’s current competitive strategy and industry conditions. / Bakgrund: I dagsläget finns flera internationella företag och organisationer som har en högre omsättning än många utvecklingsländers BNP. Följaktligen kan detta innebära att de val företag gör inom ramen för sin verksamhet har stor möjlighet att påverka omvärlden ur ett ekonomiskt, men även ur ett socialt och miljömässigt perspektiv. Givet denna möjlighet till påverkan har även uppfattningen att företag besitter ett ansvar utvecklats, benämnt Corporate Social Responsibilty (CSR). En enhetlig definition för CSR är svår att finna, mer än 37 skilda definitioner finns identifierade. Gemensamt för alla dessa är att de länkar samman ett antal underliggande teman såsom; balans, ansvar och värde. En begränsad mängd forskning har behandlat företags underliggande antaganden om anpassning och kommunikation av CSR, samt synen på hur något typ av värde i relation till detta skapas och definieras. Tydligt är dock att företag måste göra ett val gällande vilka områden inom CSR de skall fokusera på för att på det mest förmånliga sättet gynna företaget och vara i enlighet med deras strategiska mål.. Syfte: Syftet med denna uppsats är att studera hur svenska företag strategiskt resonerar kring anpassningen av sitt arbete med Corporate Social Responsibility, samt kommunikationen av detta arbete för att kunna erbjuda ett värde. Metod: För att besvara syftet har en kvalitativ ansats nyttjats genom flertalet genomförda intervjuer med CSR-representanter på tre svenska företag. Teori: Den teoretiska referensramen utgörs av CSR-pyramiden, Gröna marknadsföringsaktiviteter på tre nivåer, Generiska miljöstrategier samt Tio regler för framgångsrik CSR-kommunikation. Slutsats: Studiens utfall har föreslagit att sambandet mellan anpassning av CSR och kommunikationen av detta, först och främst utvecklas utifrån företagets värdeperspektiv. Företagets valda konkurrensstrategi verkar även vara i symbios med detta värdeperspektiv. Studiens resultat indikerar inte att det finns en värdesyn som bör föredras framför andra i samband med anpassning av CSR och CSR-kommunikation, utan detta bör istället vara i relation till företagets rådande konkurrensstrategi och förutsättningar inom branschen.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn’t have a specific role or contributed added value to the firm, and that the strategy didn’t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance. The correlations in our findings support the agency theory, thus its agency problems and information asymmetry between shareholders and the board of directors. / Syftet med denna studie förklarar sambandet mellan bolagsstyrning och revisorns mervärdesroll i svenska familjeföretag med storleksdefinitionerna mikro, små och medelstora företag (SMF) och hur företagens strategi påverkar detta samband. Studien baseras på en enkätundersökning som skickades ut till 3000 svenska SMF, varav 280 familjeföretags fullständiga svar kunde användas. Resultatet visade att revisorn i familjeföretaget inte hade en särskild roll eller gav ett mervärde och att strategin inte påverkade resultatet. Däremot fanns det samband mellan uppfattningar om revisorns roll samt mervärde beroende på vilken typ av bolagsuppsättning som familjeföretaget hade. Sambanden vi fann styrker agentteorin och dess agentproblematik samt informationsasymmetrin mellan aktieägare och styrelse.

La firme est un ensemble de contrats conclus entre les différentes parties prenantes, actionnaires, créanciers, salariés, dirigeants, clients, fournisseurs, pouvoirs publics, etc. Les conflits d‟intérêts naissent lors de la répartition de la valeur ajoutée et chacun des parties procède à augmenter sa part au détriment des autres. Les salariés réclament une augmentation de salaire ou un intéressement aux résultats, les actionnaires, apporteurs du capital financier, désirent un part élevé des bénéfices afin de rémunérer le risque financier. D‟un autre côté, les créanciers souhaitent le remboursement de leurs crédits avec des taux d‟intérêt plus élevés alors que l‟objectif de l‟entreprise est de garder une partie des bénéfices afin de financer de nouveaux investissements. Suite aux différents conflits, les dirigeants agissent afin de modifier la répartition de la valeur ajoutée entre les différentes parties prenantes. Ils réduisent la richesse des salariés afin de créer de la valeur au profit des actionnaires. De ce fait, plusieurs mécanismes sont mis en place afin de protéger les salariés et assurer une meilleure répartition de la valeur ajoutée. Sur la base d‟un échantillon de 85 firmes françaises durant la période 2000-2005, notre étude montre que les droits accordés aux actionnaires et aux salariés ainsi que les mécanismes de gouvernance affectent leurs parts dans la valeur ajoutée. A partir des résultats, nous concluons des différences selon la structure de propriété de la firme. / The firm is represented as a set of contracts concluded between the various stakeholders, the shareholders, but also, creditors, employees, leaders, customers, suppliers, public authorities, etc. conflicts of interests are born during the distribution of the added value and each proceeds to increase his part to the detriment of the others. The employees demand a pay rise or a profit-sharing in the results, the shareholders, the contributors of the financial capital, wish one part raised by profits to pay the financial risk. Of other one quoted, the creditors wish a better payment for their credits with higher interest rates while the purpose of the company is to constitute a reserve to finance new investments. Further to the various conflicts, the leaders act to modify the distribution of the added value between the various stakeholders. They reduce the wealth of the employees for the benefit of the shareholders they reduce the wealth of the employees for the benefit of the shareholders. Therefore, several mechanisms are set up to protect the employees and assure a better distribution of the added value. On the basis of a sample of 85 French firms during period 2000-2005, our study shows that the rights of the shareholders and employees as well as the characteristics of property and governance affect their parts in the added value. From the results, we conclude differences according to the structure of property of the firm.

Comprehensive evaluation of performance analysis of PBS INDUSTRY, a.s. When evaluating the performance of PBS INDUSTRY, a.s. the financial statements of the company for the period of 2005 -- 2008 are used. Performance evaluation is done through traditional methods of financial analysis and modern methods of economic added value. The interpretation of analytical results and recommendations was made.

O objetivo geral da presente pesquisa consiste em averiguar a percepção dos usuários externos dos relatórios anuais das empresas quanto à qualidade das informações sociais e ambientais neles contidas. As principais justificativas para a realização do estudo são: (i) os relatórios anuais das empresas são considerados importante meio de evidenciação; (ii) o número de empresas que divulgam informações socioambientais tem aumentado consideravelmente; (iii) o mercado de capitais é considerado importante usuário da informação contábil e foco de muitos estudos, mas não o único; por isso, se fazem necessários estudos que possam averiguar a qualidade da informação para os demais usuários. A pesquisa, de caráter descritivo, foi conduzida por uma survey, utilizando questionários como instrumento de coleta de dados. Os questionários foram hospedados no site do Formsite.com. Considerou-se a amostra por acessibilidade, composta de 169 representantes de empresas de capital aberto, 438 analistas credenciados na CVM e 220 acadêmicos, representados por professores de programas de pós-graduação em ciências contábeis recomendados pela CAPES. Foram obtidas 211 respostas válidas, representando um índice de resposta de aproximadamente 30%. Antes da análise dos dados, foi averiguada a confiabilidade do instrumento e o efeito da não resposta. O teste de confiabilidade demonstrou satisfatória a consistência interna do instrumento. O teste da não resposta apontou a não rejeição da hipótese de que não existe diferença significativa entre os respondentes pontuais e retardatários. Após os testes de consistência e não resposta, realizou-se, inicialmente, a análise descritiva dos dados, que consistiu na organização, sumarização, descrição da amostra, evidenciada por meio de tabelas e gráficos. Na segunda parte da análise, foram realizados testes de significância, com a finalidade de explorar relações de semelhanças/dessemelhanças entre os grupos estudados, por meio do teste paramétrico ANOVA e dos testes não paramétricos Qui Quadrado, Teste Exato de Fischer e Teste de Mann-Whitney. As análises demonstraram que os usuários consideram úteis tanto as informações sociais e ambientais, quanto a DVA. No entanto, usuários que não reconhecem a utilidade dessas informações não as utilizam, especialmente, analistas. Os respondentes concordam que as informações sociais e/ou ambientais divulgadas nos relatórios anuais das empresas têm por finalidade atender a acionistas, administradores, credores, empregados, governo, investidores institucionais e, notadamente, à sociedade. Os usuários consideram a preocupação com a imagem da empresa o principal motivo, dentre os sugeridos, para a evidenciação de informações sociais e/ou ambientais e entendem que, como consequência da referida evidenciação, as empresas passam a utilizar o relatório anual como meio de promoção. Os usuários são favoráveis a normas que exijam a evidenciação de informações de caráter social e ambiental e preferem que essas sejam evidenciadas, no relatório anual, em uma seção separada. Os usuários entendem que a DVA tem por fim demonstrar a contribuição da empresa para a riqueza nacional, a contribuição da empresa para a sociedade e a carga tributária. Os analistas demonstraram ser menos satisfeitos com as características qualitativas das informações. Os resultados apontam que a percepção dos usuários, quanto às informações sociais e/ou ambientais, bem como em relação à DVA, é divergente. Adicionalmente, analisou-se, por meio da Regressão Logística, a existência de relação entre o uso das informações sociais e/ou ambientais, inclusive a DVA, para tomada de decisões e a qualidade dessas informações, sob a perspectiva dos usuários. Os resultados apresentados pelas regressões logísticas não suportam que as características qualitativas sejam atributos que tornem as informações sociais e/ou ambientais, incluindo a DVA, úteis aos usuários. Os resultados apresentados não são, portanto, coerentes com a teoria. / This research has as propose to investigate the perception of external users of company annual reports about the quality of social and environmental information. The main reasons for conducting the study are: (i) the companies\' annual reports are considered important means of disclosure, (ii) the number of companies that disclose environmental information has increased considerably, (iii) the capital market is considered important user of accounting information and focus of many studies, but not the sole, so that investigations are necessary to ascertain the quality of information for other users. A survey was conducted by using questionnaires as a tool for data collection. The questionnaires were staying at the site Formsite.com. We considered the accessibility of sample composed of 169 representatives from public companies, 438 analysts registered in CVM and 220 academics, represented by teachers in graduate programs in accounting recommended by CAPES. We obtained 211 valid responses, representing a response rate of approximately 30%. Before data analysis, was determined the reliability of the instrument and the effect of non-response. Reliability testing demonstrated satisfactory internal consistency. The test of no response indicated the nonrejection of the hypothesis that there is no significant difference between punctual and late respondents. After the tests of consistency and non-response, there was initially a descriptive analysis of data, which consisted in the organization, summarization, description of the sample, as evidenced by tables and graphs. In the second part of the analysis, significance tests were performed, aiming to explore relationships of similarities/dissimilarities between groups through parametric test ANOVA and nonparametric tests Chi-Square, Fisher\'s exact test and Mann- Whitney. Analysis showed that users find useful both social and environmental information, as DVA. However, users who do not recognize the usefulness of this information does not use them, especially analysts. The respondents agree that social and/or environmental information disclosed in company annual reports are designed to attend shareholders, managers, creditors, employees, government, institutional investors and, especially, to society. Users consider the concern with corporate image the main reason, among those suggested for the disclosure of social and/or environmental information and understand that as a consequence of that disclosure, the companies started to use the annual report as a means of promotion. The users are in favor of regulations requiring disclosure of social and environmental information and prefer that these be shown in the annual report in a separate section. Users understand that DVA is intended to demonstrate the company\'s contribution to national wealth, the company\'s contribution to society and the tax burden. Analysts have been shown to be less satisfied with the qualitative characteristics of information. The results indicate that user´s perspective, about the social and/or environmental information, as well as about DVA, is divergent. Additionally, we analyzed, by logistic regression, the existence of a relationship between the use of social and/or environmental information, including DVA, for decision making and the quality of the information from the user´s perspective. The results presented by logistic regressions do not support that the qualitative features are attributes that make the social and/or environmental information, including DVA, useful to users. The results presented are not consistent with the theory.

Made available in DSpace on 2016-07-27T13:44:46Z (GMT). No. of bitstreams: 1 Wanderley Azevedo de Brito.pdf: 26148583 bytes, checksum: 71317ac7562cb819b1e8aebc016d5940 (MD5) Previous issue date: 2011-09-12 / The present work is the result of a research conducted between 2009 and 2011 during the Graduate Program in Education; it was a requirement for the defense of PhD thesis at Catholic University of Goiás - GO-PUC. The aim of this study is to analyze whether the Brazilian propedeutic Secondary School provides training for human development or for the labor market. The struggle between capital and labor is spelled out in the Brazilian economic model that is contradictory in its process combining vocational and propedeutic high school with unequal investment policies. In the general context of the restructuring process, certain knowledge previously spurned, like easiness in communication, reading comprehension and abstract reasoning, nowadays, are considered important factors of production. The works of Marx (1968, 1978, 2006 and 2007), Marx and Engels (1965), Kuenzer (1988, 1997 and 2000), Saviani (1984, 2005), Chauí (1980), Bourdieu (2010), Antunes (1995 , 2001, 2004, 2006, 2009), Bruno (1996), Enguita (1993), Frigotto (1995, 2001, 2009), Gentili (1995), Paiva (1995), Ponchmann (2004, 2009), Boito (2005) , Bardin (2004), Dione and Laville (1999) and Triviños (1987), constitute the theoretical basis used for the analysis of the problem. Materialist dialectics was chosen as a method that guides the present study. The research sample consists of workers in the tertiary sector, specifically in the areas of trade and services, who conducted their studies in public schools in the metropolitan area of Goiânia, from the propedeutic model of high school. According to the evaluation of workers participating in the survey, the public high school does not allow understanding and mastering the fundamentals and principles of scientific and technological processes, especially the more complex knowledge that may enable greater autonomy to the worker, such as: - understanding and interpreting complex graphics; - better conditions for assessment and intervention on the work reality; - ability to search and select information and build new knowledge, - domain and interaction with new technologies - skills to solve complex problems on unexpected working situations. The results indicate that the propedeutic public high school still excluded from the structural reforms of the education system, supported by a socioeconomic model that promotes the subordination and precariousness of the working class to capital, from the increased extraction of added value. The Law 11.741/2008, which separates the objectives of the High School from Professional and Technical Level Middle School, reduces the propedeutic public high school to a subcategory, it maintains the duality of this education level and prevents the possibility of establishing an educational model with omnilateral, unitary and polytechnic training for most of the working class. / O presente trabalho é resultado de uma pesquisa desenvolvida entre 2009 e 2011, no Programa de Pós-Graduação em Educação, como exigência para a defesa de Tese de Doutorado pela Pontifícia Universidade Católica de Goiás PUC-GO. A questãoproblema desse objeto de estudo é analisar se o Ensino Médio público propedêutico brasileiro propicia formação humana ou para o mercado de trabalho. A luta entre capital e trabalho está explicitada no modelo econômico brasileiro que, em seu processo contraditório vem combinando Ensino Médio profissionalizante e propedêutico, com políticas públicas de investimentos desiguais. No contexto geral da reestruturação produtiva, determinados conhecimentos antes desprezados, como facilidade de comunicação, de compreensão de textos e de raciocínio abstrato, são considerados importantes fatores de produção. Os trabalhos de Marx (1968, 1978, 2006 e 2007), Marx e Engels (1965), Kuenzer (1988, 1997 e 2000), Saviani (1984, 2005), Chauí (1980), Bourdieu (2010), Antunes (1995, 2001, 2004, 2006, 2009), Bruno (1996), Enguita (1993), Frigotto (1995, 2001, 2009), Gentilli (1995), Paiva (1995), Ponchmann (2004, 2009), Boito (2005), Bardin (2004), Laville e Dione (1999) e Triviños (1987), constituem o aporte teórico utilizado para análise do problema proposto. A dialética materialista foi escolhida como método que orienta o presente estudo. O universo da pesquisa é formado por trabalhadores do setor terciário, especificamente das áreas de comércio e serviços, que realizaram seus estudos em escolas públicas da região metropolitana de Goiânia, a partir do modelo de Ensino Médio propedêutico. Na avaliação dos trabalhadores participantes da pesquisa, a escola pública de Ensino Médio não possibilita a compreensão e o domínio dos fundamentos e princípios científicos e tecnológicos dos processos produtivos, principalmente aos conhecimentos mais complexos que podem possibilitar maior autonomia ao trabalhador, tais como: compreensão e interpretação de representações gráficas complexas; melhores condições para avaliação e intervenção sobre a realidade de trabalho; aptidão para buscar e selecionar informações e construir novos conhecimentos; domínio e interação com as novas tecnologias; habilidades para solucionar problemas complexos em situações inesperadas de trabalho. Os resultados indicam que o Ensino Médio público propedêutico continua excluído do conjunto de reformas estruturais do sistema educativo, sustentado por um modelo socioeconômico que promove a subordinação e a precarização da classe trabalhadora ao capital, a partir do aumento da extração da mais valia. A Lei 11.741/2008, que separa os objetivos do Ensino Médio e da Educação Profissional Técnica de Nível Médio, reduz o Ensino Médio público propedêutico a uma subcategoria, mantêm a dualidade desse nível de escolaridade e impede a possibilidade de implantar um modelo educacional com formação omnilateral, unitária e politécnica para a maior parte da classe trabalhadora.

This research attempted to discover how Additive Manufacturing (AM) can best be used to increase the value of personalised consumer products and how designers can be assisted in finding an effective way to facilitate value addition within personalisable product designs. AM has become an enabler for end-users to become directly involved in product personalisation through the manipulation of three-dimensional (3D) designs of the product using easy-to-use design toolkits. In this way, end-users are able to fabricate their own personalised designs using various types of AM systems. Personalisation activity can contribute to an increment in the value of a product because it delivers a closer fit to user preferences. The research began with a literature review that covered the areas of product personalisation, additive manufacturing, and consumer value in product design. The literature review revealed that the lack of methods and tools to enable designers to exploit AM has become a fundamental challenge in fully realising the advantages of the technology. Consequently, the question remained as to whether industrial designers are able to identify the design characteristics that can potentially add value to a product, particularly when the product is being personalised by end-users using AM-enabled design tools and systems. A new value taxonomy was developed to capture the relevant value attributes of personalised AM products. The value taxonomy comprised two first-level value types: product value and experiential value. It was further expanded into six second-level value components: functional value, personal-expressive value, sensory value, unique value, co-design value, and hedonic value. The research employed a survey to assess end-users value reflection on personalised features; measuring their willingness to pay (WTP) and their intention to purchase a product with personalised features. Thereafter, an experimental study was performed to measure end-users opinions on the value of 3D-printed personalised products based on the two value types: product value and experiential value. Based on the findings, a formal added value identification method was developed to act as a design aid tool to assist designers in preparing a personalisable product design that embodies value-adding personalisation features within the product. The design method was translated into a beta-test version paper-based design workbook known as the V+APP Design Method: Design Workbook. The design aid tool was validated by expert designers. In conclusion, this research has indicated that the added value identification method shows promise as a practical and effective method in aiding expert designers to identify the potential value-adding personalisation features within personalisable AM products, ensuring they are able to fully exploit the unique characteristics and value-adding design characteristics enabled by AM. Finally, the limitations of the research have been explained and recommendations made for future work in this area.

L'Audit Interne est une activité indépendante et objective qui contribue à la maîtrise des entreprises et à créer de la valeur ajoutée. À cet effet, l'auditeur interne s'assure: dela cohérence, de l'ambition et la faisabilité des objectifs, de l'optimisation des moyens utilisés pour leur atteinte, du respect des politiques; des procédures, des textes réglementaires, du respect des délégations de pouvoirs et enfin s'assure de la protection du patrimoine. L'audit interne détecte les problèmes, identifie leurs causes et fait des recommandations pour les solutionner. Au Maroc, plusieurs textes de lois ont prévu l'instauration de l'audit interne au sein des organisations marocaines. Or, malgré cela, l'audit interne ne joue pas efficacement son rôle : Pourquoi et comment ? / Internal Audit is an independent and objective activity that contributes to the control of companies and to create added value. For this purpose, the internal auditor shall ensure: consistency, ambition and the feasibility of the objectives, of the optimization of the means used for their infringement, compliance with policies; procedures, statutory instruments, compliance with the delegation of authority and finally ensures the protection of the heritage. Internal audit detects problems; identify their causes, and makes recommendations to solve them. In Morocco, several pieces of legislation have planned the establishment of the internal audit within the Moroccan organizations. However, despite this, the internal audit does not play effectively its role: why and how?