In today's ever-changing, competitive business environment, cross-functional teams are an increasingly popular mechanism to implement major business transformations within multinationals. Yet empirical data (Kotter, 1995; Beer, Eisenstat and Spector, 1990; Beer, 2000; Stvetena and Damian, 2006) support for the prevailing view that such teams, unless they are well managed, lead to failure. By drawing on an in depth comparative study of one Pilot Team and four teams dedicated to marketing, sales and distribution transformation in two pharmaceutical companies, we examine under which internal conditions cross-functional teams dedicated to organizational change enable or hinder organizational change within multinational corporations. The findings suggest that they succeed best through high level coupling activities with the remainder of the organization during the early and the later phases of a project, when practicing shared leadership and when organized as a semi-structure. This study contributes to the literature on organizational change in transcending the paradoxical relationships between stability and change, to the literature on the practice-based approach in making more explicit the relationships between practices and organizations and provides implications for managers involved in major business transformations in multinational corporations.

Dans un monde de compétition économique en évolution constante, les équipes projets plurifonctionnelles constituent un outil de management apprécié pour mettre en place des transformations stratégiques majeures dans les multinationales. Cependant, de nombreuses études empiriques (Kotter, 1995; Beer, Eisenstat and Spector, 1990; Beer, 2000; Stvetena and Damian, 2006) montrent que ces équipes, à moins qu’elles ne soient bien gérées, conduisent à l’échec. A partir d’une étude comparative approfondie d’une équipe pilote et de quatre autres équipes dédiées à la transformation du marketing, de la vente et de la distribution, dans deux entreprises pharmaceutiques, nous examinons les conditions internes des équipes plurifonctionnelles dédiées au changement organisationnel au sein d’organisations multinationales. Les résultats montrent que ces équipes réussissent mieux lorsque qu’elles couplent leurs activités avec le reste de l’organisation dans la première phase et la dernière phase du projet, lorsqu’elles pratiquent un leadership partagé et lorsqu’elles sont organisées en semi-structures. Cette étude contribue à la littérature sur le changement organisationnel en transcendant les relations paradoxales entre stabilité et changement, à la littérature de l’approche par les pratiques en explicitant les relations entre les pratiques et les organisations, et propose des enseignements clés pour les managers impliqués dans des transformations majeures au sein d’entreprises multinationale / In today’s ever-changing, competitive business environment, cross-functional teams are an increasingly popular mechanism to implement major business transformations within multinationals. Yet empirical data (Kotter, 1995; Beer, Eisenstat and Spector, 1990; Beer, 2000; Stvetena and Damian, 2006) support for the prevailing view that such teams, unless they are well managed, lead to failure. By drawing on an in depth comparative study of one Pilot Team and four teams dedicated to marketing, sales and distribution transformation in two pharmaceutical companies, we examine under which internal conditions cross-functional teams dedicated to organizational change enable or hinder organizational change within multinational corporations. The findings suggest that they succeed best through high level coupling activities with the remainder of the organization during the early and the later phases of a project, when practicing shared leadership and when organized as a semi-structure. This study contributes to the literature on organizational change in transcending the paradoxical relationships between stability and change, to the literature on the practice-based approach in making more explicit the relationships between practices and organizations and provides implications for managers involved in major business transformations in multinational corporations.

[pt] A avaliação da rigidez de elementos lineares de concreto armado realizada por meio da abordagem momento-curvatura apresenta bons resultados, destacando como premissa a interação completa entre materiais. Entretanto, tal premissa ignora efeitos importantes que tem como base a fissuração do concreto e o deslizamento entre interfaces. Devido ao surgimento de fissuras o elemento deixa de ter deformações contínuas e passa a ter deslocamentos discretos na face fissurada, tendo como consequência deslizamentos na interface concreto-barra. Esses deslizamentos são incorporados em um modelo mecânico por meio das propriedades bond-slip da interface, que é base para o mecanismo de interação parcial conhecido como enrijecimento à tração. Além disso, na região comprimida, ao atingir deformações elevadas, o concreto pode estar sujeito à formação de cunhas de concreto delimitadas por fissuras, que formam o plano de cunha. Esse, por sua vez, sofre deslizamentos que são responsáveis pelas deformações efetivas crescentes no concreto, que representam outro mecanismo de interação parcial, o amolecimento do concreto. Para que esses mecanismos de interação parcial sejam inseridos na análise de vigas de concreto, um modelo mecânico chamado abordagem momento-rotação é apresentado. São realizadas ainda, comparações com o modelo tradicional de momento-curvatura, implementações para análise de vigas que contempla ambos modelos, e por fim, realizam-se validações com ensaios experimentais da literatura. / [en] The evalutation of the stiffness of one-dimensional reinforced concrete elements is performed through the moment-curvature approach. The presented results are satisfactory, owing to that an analysis of full-interaction between materials is a premise. However, this consideration ignores important effects as crack formation and sliding between the interfaces. The cracked element no longer undergoes continuous strain and beggings to experience discreet displacements at the crack face. The crack formation is possible due to the sliding capacity between the reinforcement-concrete interface. These slides are being incorporated in a mechanical model through the bond-slip interface properties by the PartialInteraction mechanism known as tension-stiffening. Furthermore, in the compressed region, on reaching elevated strains, the concrete may be subject to formation of concrete wedges delimited by cracks, which form the wedge plane. This plane undergoes slides that are responsible for crescent effective strains in the concrete, these represent a further partial-interaction mechanism: the concretesoftening. The partial-interaction mechanisms presented are used in the analysis of concrete beams through a mechanical model known as rotation-moment approach. Comparisons with the traditional moment-curvature model are presented. Also, implementations of the beams analysis by moment-curvature and moment-rotation models are developed. Lastly, validations are perfomed with experimental tests, based on literatures.

Submitted by Fabiano Vassallo (fabianovassallo2127@gmail.com) on 2017-05-23T16:08:26Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Tese original para UFF - PDF.pdf: 4954001 bytes, checksum: d1ab6d7fa73274b195794a76cd6879c1 (MD5) / Approved for entry into archive by Josimara Dias Brumatti (bcgdigital@ndc.uff.br) on 2017-05-25T19:26:27Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Tese original para UFF - PDF.pdf: 4954001 bytes, checksum: d1ab6d7fa73274b195794a76cd6879c1 (MD5) / Made available in DSpace on 2017-05-25T19:26:27Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Tese original para UFF - PDF.pdf: 4954001 bytes, checksum: d1ab6d7fa73274b195794a76cd6879c1 (MD5) / Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro, Campus Arraial do Cabo, RJ / Partindo dos pressupostos teóricos da Abordagem Global, preconizados pelo grupo de autores franceses que se dedicam ao estudo dos problemas de ordem textual e à operacionalização dos constructos teóricos para o ensino de língua, sob a ótica da Linguística Aplicada em Língua Materna, este trabalho possui como objetivo migrar do “restritivamente linguístico” para o “globalmente comunicativo”, buscando trazer novas sugestões de atividades práticas para o ensino de Leitura em nossas escolas, através de oficinas, realizadas com alunos do 1º. e 3º. anos na faixa etária entre 15 e 17 anos, em regimes de internato e semi-internato do Ensino Médio integrado ao Técnico de uma escola pública federal – Instituto Federal Sul de Minas- Câmpus Muzambinho/MG. Essas atividades estão baseadas nas cinco capacidades da Competência Comunicativa- conceito preconizado pelos autores acima mencionados- e nas dez estratégias de leitor maduro ou de sucesso da autora inglesa Hosenfeld. Como pano de fundo pedagógico, utilizamo-nos das orientações da Pedagogia Simbólica de Byington, cuja teoria nos orienta para a valorização dos sentidos, da mente e do corpo na construção do saber, aqui, especificamente, no estudo de Leitura em nossas salas de aula. Assim, o trabalho busca conjugar mente/mãos; cognitivo/afetivo; subjetivo/objetivo; abstrato/concreto. Uma forma por nós encontrada para a viabilização desse processo de conjugação foi a utilização dos conhecimentos prévios dos alunos e a proposta preliminar de construção de objetos concretos que servirão como uma espécie de detonadores anamnésicos capazes de funcionar como ganchos retentivos das experiências vividas / Starting from the theoretical assumptions of the Global Approach, advocated by the group of French writers who are dedicated to the study of the problems of textual order and the operationalization of theoretical models for the theaching of language from the viewpoint of Applied Linguistics in Native Language constructs and considering that this study has the goal of migrating from a “strictly linguistic” view to an “overall communicative” vision, seeking to bring new suggestions for practical activities for teaching reading in our schools through workshops conducted with students from 1 st. and 3 rd. years of high school, between the ages of 15 and 17 in boarding and semi-boarding high schools integrated to a Federal technical school – Instituto Federal do Sul de Minas – Câmpus Muzambinho/MG. These activities are based on the five capabilities of Communicative Competence concept advocated by the authors mentioned above and the ten strategies for developing mature or successful readers displayed by the English author Hosenfeld. As a pedagogical background, we use us the guidelines of Symbolic Pedagogy by Byington, whose theory guides us to the enhancement of the senses, the mind and body in the construction of knowledge, here, specifically in the study of reading in our classrooms. The study seeks to combine mind / hands; cognitive / affective; subjective/ objective; abstract / concrete. Finding a way for us to achieve this conjugation process with the use of prior knowledge of the students and preliminary proposed construction of concrete objects that serve as kind of anamnestic detonators capable of functioning as retentive hooks of experiences

This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. However, beyond the previous statement some general limitation of the FSEA and the particular nature of bank (and in general financial institutions) require a further reflection. Practically speaking: how far is the extension of this functional separate entity approach? Is it treatable as a complete separate company by itself? If not, how far is from the economic reality of the company? After a fisrt descriptive part, the author analysis the hybrid nature of the FSEA: acoording with his view traces of single entity approach are founded. However the hybrid nature of the FSEA is not per se a limitation but shall be considered as strength: the OECD´s approach grants a certain degree of flexibility and ability to adapt based on the context that on the other hand would have let the FSEA and the AOA be even more complicate.

80年代, 蘇聯開始了大規模的經濟改革, 其所引發的效應立刻席捲了東歐 其他國家, 而其廣度與深度均超過前期的改革。特別是戈巴契夫任蘇聯總 書記時期, 他提出新思維的改革方向, 並使「改革」、「重建」成為全蘇 聯社會的行進目標。戈巴契夫大刀闊斧的經改革措施不但使蘇聯經濟體質 起了根本變化, 更對世界經濟聯繫關係產生巨大的衝擊。本文研究的動機 即在於以蘇聯經濟改革特別是戈巴契夫在位時推動之經濟改革內容為研究 主題, 此一主題研究有助於瞭解蘇聯社會主義經濟體制建設過程中所發生 的經濟問題, 且戈巴契夫發動的改革措施對社會主義經棸擉t發生何種影 嚮; 而蘇聯經濟狀況又將產生何種演變趨勢。

一、研究動機與目的 由於國際經濟體系日趨複雜，持有資產的不確定性因而增加，投資者為了避免因為資 產報酬過大的波動而造成損失，紛紛尋求迴避風險的工具。而期貨由於具備了高度流 動性，融通功能的保證金制度及公正的中介機構等優點，使其產品種類及交易量日益 擴大，提供了金融資產持有者良好的避險管道。 本研究探討金融性期貨商品在各種避險期間長度及不同到期日的期貨契約，降低風險 的程度是否有差異，並就各避險策略理論，比較其績效。 二、研究期間與樣本。 本研究由華爾街日報及偷敦金融時報抄錄由1988年 1月到1990年1 月共108 週，每週 三金融性商品現貨及期貨收盤價格。包括黃金、英鎊、日圓、西德馬克、瑞士法郎及 S & P 500 NYSE股價指數和T-Bill Euro Dollar利率等九種。 三、研究方法。 主要比較以下三種避險策略降低風險的程度，並研究以期貨避險時，是否愈早簽訂契 約或選擇到期日距今較遠的契約愈能降低風險。 1.天真法則 (Naive Approch) 該策略假設任何資產的現貨與期貨價格變動方向一致且幅度相同。於是為了避免資產 因為價格波動造成損失，投資者的避險策略應該是分別持有數量相同但方向相反的現 貨與期貨部位(position)。如此現貨資產與期貨資產的損益可完全抵消，若不計交易 成本，則造成損失的可能性為零。 2.最小變異數法則 (Minimum Variance Approach) 該法則認為，現貨與期貨價格同方向且等幅度變動的假設並不合理，而將現貨與期貨 所持有的部位視為資產組合 (portfolio)，此資產組合價格的變異數視為風險；求出 使該資產組合風險最小的期貨部位。期貨相對現貨的持有比值就是最適避險比率，以 此比率構成資產組合風險最小。 3.風險迴避法則(Risk Aversion Approach) 該法則引用普雷特－亞羅(Pratt-Arrow) 絕對風險迴避的觀念，尋求報酬和風險間的 替代關係，在報酬不為負的要求下，求出使資產組合風險最小的避險比率。此法則由 於衡量的標準更為嚴格，故計算亦較繁複。

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal.

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal