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Precis som den privata sektorn är den kommunala sektorn i ständig förändring och utveckling för att möta invånarnas och brukarnas förväntan. Det saknas forskning kring den generelle uppfattningen och attityden bland de anställda i kommunen till de förändringsmodeller som finns inom dagens offentliga verksamhet idag. Denna kvalitativa uppsats studerar några olika infallsvinklar i en kommun kring arbetat med förändringsprocesser. Dessa infallsvinklar är kommunens generella uppfattning kring förändring, medarbetarens betydelse i förändringen, digitalisering samt motivation. Uppsatsen bygger på sju stycken djupintervjuer och fyra stycken styrdokument som finns inom en kommun i Sverige. Styrdokumenten handlar om medarbetarskap, ledarskap, digitalisering och förändringsprocesser. Det denna uppsats tenderar att påvisa är att det finns en generellt god inställning och attityd att arbeta med olika förändringsmodeller som är lämplig för offentlig verksamhet. Att det finns en möjlighet för kommuner att arbeta med liknande förändringsmodeller som den privata marknaden använder sig utav men att det dock måste ske en anpassning för att matcha en organisation som är styrd av politiker, budgetar och lagar. Det denna uppsats också tenderar att påvisa är att det finns ett intresse från medarbetarnas håll att arbeta med förändring. Uppsatsen tenderar att visa att även fast ledningen kanske är allt för intresserad att arbeta med förändring så kan medarbetare vara de. Att arbeta med digitalisering är en framtida nyckel även för kommuner för att möta brukarnas framtida krav. Att det är viktigt för kommuner att fortsätta sitt arbeta med e-government. När det kommer till motivation så tenderar uppsatsen att påvisa att det är möjligt för en kommun att arbeta med yttre motivation och att det finns ett intresse från ledningens sida att arbeta med det. Däremot att det precis som tidigare forskning kring yttre motivation visar sig vara svårt att få det att fungera i praktiken och att medarbetarna upplever det som demotiverande istället. / Just like the private sector the public sector is in constant change to develop and adapt to the higher needs that the people and the citizen have. There is a gap of research about the general perception and attitude of the employees in the public sector to the change models that is in use in the public sector. This qualitative report studies a number of different angles in the public sector about working with change. These approaches are the general view of the municipality about change, the employee's significance in the change, digitization and motivation. The report is based on seven deep interviews and four control documents. The control documents are about employee leadership, leadership, digitization and change processes. What this report tends to show is that there is a generally good attitude to work with change models that are appropriate for the public sector. There is possible for the public sector to work with similar models of change that the private market uses, but that there must be an adaptation to match an organization that are controlled by politicians, budgets and laws. What this report also tends to show is that there is an interest from employees' to work with change. The report tends to show that even a lack of interest from the leaders to work whit change, it is possibly that the employees still are interested to work whit change to make a better job against the customers. Working with digitization is a future key for the public sector to meet the citizens future demands. That it is important to continue their work with e-government. When it comes to motivation, the report tends to demonstrate that it is possible for public sectors to work with external motivation and that there is an interest from management to do so. On the other hand, like previous research on external motivation, it appears to be difficult to make it work in practice, and from an employee’s perspective it as demotivating instead.

abstract: Problem-oriented policing (POP) dynamically addresses unique community issues in a way that allows police departments to be cost-effective and efficient. POP draws upon routine activities and rational choice theories, at times incorporating elements of crime prevention through environmental design. A recent systematic review found POP to be hugely popular, but not rigorously assessed or implemented. In 2009, the Glendale, Arizona Police Department and researchers from Arizona State University received funding through the Bureau of Justice Assistance’s (BJA) Smart Policing Initiative (SPI) to target crime at convenience stores through a problem-oriented policing approach. The Glendale SPI team devised an approach that mirrored the ideals put forth by Goldstein (1990), and provided a thorough undertaking of the SARA model. A comprehensive response plan was developed with several proposed responses, including: intervention with Circle K leadership, suppression, and prevention at the six highest-activity stores. Despite a thorough POP implementation, the initial descriptive evaluation of the Glendale SPI reported positive effects on crime, but left questions about the intervention’s long-term impact on convenience store crime in Glendale, Arizona. The policy and theoretical influence of the initiative warrants a more rigorous evaluation. Supplanting the original assessment, a difference in difference model, negative binomial regression, and relative effect size are calculated to ascertain the SPI’s long-term effects on target and comparison stores. Phi and weighted displacement quotient are calculated to determine the existence of displacement of crime or diffusion of benefits. Overall, results indicate support for the project’s effectiveness on crime reduction. Further, none of the six intervention stores experienced crime displacement. Five of the six stores, however, experienced a diffusion of benefits in the surrounding 500-yard area; that is, a crime reduction was observed at the intervention stores and in the surrounding areas of five of these stores. Disorder and property crimes at the targeted stores were most affected by the intervention. One of the intervention stores did experience an increase in violent crime, however. Future studies should strengthen the methodological design when evaluating POP projects and seek to flesh out more precisely the crime control effects of unique problem-oriented strategies. / Dissertation/Thesis / Doctoral Dissertation Criminology and Criminal Justice 2016

Despite the continuous need to enhance the value of public services, information systems projects in the public sector still underperform due to their high velocity of change and strategic ambiguity. Diverse studies have been carried out examining ‘project capabilities’ to contribute to the efficiency of information systems project management. However, most studies of project capabilities focus heavily on the project execution that aims for successful implementation of systems. This supplier-oriented approach leads to overlooking the significance of a project owner’s benefits realisation after implementing the information systems. Moreover, this formulation of project capabilities also does not distinguish between dynamic capabilities for benefits realisation and operational capabilities for project execution. For these reasons, the realisation of a project owner’s information systems benefits has still been far from satisfactory, in addition to having a poor rate of project success. In order to address this issue, this thesis develops a more nuanced perspective on project capabilities by distinguishing the dynamic capabilities of owners from the operational capabilities of suppliers and by developing the concept of owner dynamic capabilities. This is followed by analysis of the importance of benefits management as an owner dynamic capability. The aim of this study is to contribute to a deeper understanding of why public sector information systems projects are so challenging and how the project owner’s information systems benefits can be accelerated. A content analysis method was adopted, and 10 years of National Audit Office Value-for-Money reports were analysed covering 31 information systems projects. Theoretically the concept of ‘owner dynamic capabilities’ is introduced, and the experience of UK central government information systems projects is empirically reviewed. The results bring a key implication by showing the significance of benefits management as a distinctive ‘project back-end’ owner dynamic capability. This thesis makes three main contributions to the current literature in information systems project and benefits management. First, the concept of owner dynamic capability is introduced and theorised based on a unique data set of major public sector information systems projects. Second, the importance of project back-end capability is revealed as a distinctive dynamic capability, which owners require to move their information systems investment from practical completion (the system works as expected) to beneficial use (the system delivers the expected business benefits). Third, the key findings provide the future research agenda for project management disciplines.

Unemployment in Austria has been considerably low in the past decades compared to other European countries. Nevertheless, recent increases in the past five years started a controversial discussion about the generous unemployment insurance system in place. The current government, therefore, argues to change the insurance system similar to the German HARTZ IV reform, although the effects on unemployment have proven to be ambiguous in Germany. I introduce a discrete time life-cycle model with endogenous job-search effort to inquire the potential effects of such a reform on long- and short-term unemployment, as well as individuals' job-search incentives. Individuals are ex-ante heterogeneous in their labour income possibilities and are subject to exogenous layoffs throughout their life. The model suggests that the proposed reform would reduce long-term unemployment substantially, however, to the cost of a larger amount of short-term unemployment spells and decreased overall welfare. Job-search effort over the whole life-cycle appears to increase, with the largest differences at the end of the life-cycle.

The purpose of the study is to evaluate and describe how three large companies with Swedish presence have coped with the investment appraisal ex-ante a purchase of a BI system. Further, the paper strives to investigate how the companies evaluated the perceived benefits, which are of intangible nature and hence difficult to quantify.

Syftet med denna studie är att undersöka vilka upplevda faktorer som påverkar nyttjandet av friskvårdsförmånerna ur ett medarbetarperspektiv. Studien genomfördes med hjälp av en kvalitativ metod med semistrukturerade intervjuer med totalt åtta respondenter. De  teoretiska utgångspunkter som använts är Self-Determination Theory (SDT) och två kommunikationsmodeller. Resultatet visar att upplevda inre motivationsfaktorer till att anställda nyttjar sina friskvårdsförmåner är gemenskap, goda relationer, hälsa och välbefinnande samt egen vilja. Yttre upplevda motivationsfaktorer är viktminskning, fysisk styrka samt personliga mål. Resultatet synliggör även upplevda faktorer som hindrar   anställda att nyttja sina friskvårdsförmåner såsom avsaknad av tydlig och tillräcklig information, hög arbetsbelastning, vardagspusslet samt tid. Resultatet visar också upplevda faktorer som bidrar till ett stöd för anställda att nyttja sina friskvårdsförmåner. Dessa upplevda faktorer är stöd från närmaste chef, stöd från kollegor men främst det egna stödet som bidrar till att de anställda nyttjar sina friskvårdsförmåner. Resultatet visar även att om det finns spridning av information och möjlighet till feedback till närmste chef om friskvårdsförmåner, bidrar det till en högre nyttjandegrad. / The purpose of this study is to investigate what perceived factors that affects the use of health benefits from an employee perspective. The study was conducted by using a qualitative method with semistructured interviews with a total of eight respondents. The theories that were used are Self-Determination Theory (SDT) and two communication models. The result shows that internal motivation factors for employees utilizing their healthcare benefits are solidarity, good relationships, health and well-being as well as their own will. External motivation factors are weight loss, physical strength and personal goals. The result also reveals factors that prevent employees from utilizing their health benefits, such as lack of clear and adequate information, high workload, structure everyday life and time. The results also show factors that supports employees to utilizing their healthcare benefits. These factors are the support of the immediate supervisor, support from colleagues, but primarily it’s their own support that helps employees to utilizing their healthcare benefits. The result also shows that if there is a dissemination of information and the opportunity for feedback to the immediate supervisor about health benefits, it contributes to a higher degree of utilization.

Atualmente, para obter um benefício previdenciário o segurado da Previdência Social deve agendar seu comparecimento a uma agência munido de seu documento pessoal. Comprovado seu direito terá o benefício imediatamente concedido. Essa concessão de maneira tão célere e desburocratizada só é possível graças a informatização dos dados sociais dos trabalhadores brasileiros filiados à Previdência Social. O banco de dados que armazena as informações cadastrais, os vínculos, as remunerações e todos os demais dados necessários para a concessão de um benefício previdenciário é denominado Cadastro Nacional de Informações Sociais, CNIS. O abastecimento desses dados sociais do trabalhador é realizado principalmente pela Guia de Informações ao FGTS e à Previdência Social, GFIP, que é um documento preenchido mensalmente pela empresa do qual constam todos os dados dos trabalhadores que serão armazenados no Cadastro Nacional. A GFIP tem dupla natureza jurídica, natureza de obrigação tributária acessória e obrigação legal de cunho social. Essa, como visto acima, se consubstancia pela característica de instrumento de abastecimento dos dados sociais com vistas à implementação dos direitos previdenciários do trabalhador. Aquela, de obrigação tributária acessória, exsurge ao recordarmos que a GFIP contém todos os valores da remuneração percebida pelo trabalhador, que é base de cálculo das contribuições sociais previdenciárias devidas pela empresa e pelo próprio segurado. Em alteração promovida pela Lei nº 11.941, de 2009, a sanção pelo descumprimento do dever de preencher e enviar a GFIP foi alterada. Criou-se multa moratória de expressiva monta no caso de descumprimento das obrigações relacionadas à GFIP. Porém, o pagamento do tributo acrescido da multa aplicada não garante que as informações sociais necessárias à concessão dos benefícios previdenciários cheguem ao CNIS. Nem mesmo após a fiscalização e punição da empresa inadimplente. Não há, hoje em dia, proteção legal aos dados sociais dos trabalhadores brasileiros e nesse sentido, não há garantias de que a concessão dos benefícios previdenciários seja regularmente realizada. O presente estudo, após analisar com a profundidade necessária a questão, submete uma proposta de alteração legislativa objetivando a garantia das informações sociais do trabalhador e assim efetiva tutela de seus direitos sociais. / Nowadays in order to receive the retirement plan benefit, the employee needs to go to the closest office with his /her personal documents. Once it is confirmed the worker rights, the benefits will be available to the employees. This simple transaction is only possible through all Brazilian workers social data base which is linked to Social Security. CNIS (Cadastro Nacional de Informações Sociais) is the System responsible for storing all data base information and employees paychecks. The collection of all workers social data is mainly maintained by Guia de Informações to FGTS and Previdência Social (GFIP).There is a monthly document filled by employers which contains all workers data. This data afterwards will be stored at Cadastro National. GFIP has a double juridical nature since it implies in tax and social obligation. As mentioned above, it is based as an instrument of social data storage to implement employees retirement plan rights. The tax obligation is the calculation of employees and employers contributions based on all workers received paychecks. Since the approval of the law 11.941 in 2009, the obligation of filling and sending information to GFIP changed. It was imposed a heavy penalty for those not fulfilling GFIP obligations. But still heavy penalties do not guarantee that the necessary social information gets to CNIS. Not even after the companies that are failing to do so have been inspected and punished. There is not, nowadays, legal protection to the Brazilian workers social data compromising retirement benefits. The proposal of this study, after deeply analysis of the issues mentioned above, is to request a change in the legislation in order to guarantee the workers social information as well as the employees social rights.

Made available in DSpace on 2016-06-02T19:51:46Z (GMT). No. of bitstreams: 1 3314.pdf: 1093095 bytes, checksum: b8763648c56c0e6843dc736d8c336c48 (MD5) Previous issue date: 2010-10-26 / Large sized companies in the grain segment are trying to make their products stand out in the market. In order to do so, they seek for certification to meet the expectations of consumer markets, regarding the intrinsic quality of the grains traded, aiming to ensure health and socioenvironmental responsibility. Worries related to the environment expressed by the rejection of consumer class in acquiring goods that throughout their life span may cause environmental harm and the trends resulting from changes in the standards of competition, derived from the new scenario of increasingly open and globalized economy, as well as the lack of quality certificates for those products, justify such market behavior. Thus, this study aimed to evaluate the certification programs used by a company that acts as a producer and exporter of soybeans in the state of Mato Grosso, highlighting the benefits and difficulties faced by the organization to obtain and maintain such programs once they were implemented. The proposed research approach was qualitative, exploratory, carrying out a case study, which used a single case, and the information was gathered from those responsible for process of implementation and maintenance of grain certification. Through the development of the research, it was possible to observe the certification process of grains as an instrument that may be compatible with the diversification of production and increase in the interactions established between the producers and the actors involved in the trade and export of grains. The main contributions of this study were the noticed benefits in the implementation of certificates and seals that have the role of catalyzing the changes in the production process with credibility and commitment to continuous improvement. On the other hand, in order to reduce the identified difficulties, what we proposed are some criteria and procedures that could be included in the adoption of the certificate to ease the implementation process. / Grandes empresas do segmento de grãos estão em busca da diferenciação de seus produtos no mercado. Para isto, buscam a certificação com o propósito de adequar-se às exigências dos mercados consumidores, no que diz respeito à qualidade intrínseca dos grãos comercializados, buscando garantir sanidade e responsabilidade sócio-ambiental. A preocupação com o meio ambiente manifestada pelo repúdio da classe consumidora em adquirir bens que ao longo de seu ciclo de vida ocasionem dano ambiental e as tendências advindas das alterações nos padrões de concorrência, originadas pelo cenário da economia crescentemente aberta e globalizada e também devido a carência de certificados de qualidade desses produtos, justificam tal comportamento dos mercados. Desta forma, o presente estudo objetivou avaliar os programas de certificação utilizados por uma empresa que atua como produtora e exportadora de soja no Estado de Mato Grosso, evidenciando os benefícios e dificuldades encontradas pela organização para obter e manter tais programas após sua implantação. A pesquisa proposta teve abordagem qualitativa, de caráter exploratório, com condução de um estudo de caso, sendo que neste estudo foi utilizado um caso único, sendo as informações colhidas junto aos responsáveis pelo processo de implantação e manutenção das certificações de grãos. Com o desenvolvimento da pesquisa foi possível verificar o processo de certificação de grãos como instrumento que pode ser compatível com a diversificação produtiva e com incremento nas interações estabelecidas entre produtores e os agentes envolvidos no processo de comercialização e exportação dos grãos. Destaca-se que as principais contribuições do estudo foram os benefícios percebidos na implantação dos certificados e selos que têm o papel de catalisar as mudanças no processo produtivo com credibilidade e compromisso da melhoria continua. Por outro lado, para reduzir as dificuldades identificadas, o que se propõe são alguns critérios e procedimentos que poderiam ser inclusos na adoção do certificado a fim de facilitar o processo de implantação.

Résumé : L’imposition des bénéfices des entreprises en France et au SénégalL’objectif de toute politique fiscale est de répondre à des préoccupations économiques et sociales. Le phénomène de la mondialisation des échanges a très rapidement modifié les relations entre les systèmes fiscaux nationaux. Aujourd’hui avec l’interpénétration des économies, les États ne peuvent plus ignorer la nécessité d’agir de concert vers une convergence des systèmes fiscaux. Mais la France et le Sénégal n’ont pas attendu l’apparition du phénomène de la mondialisation pour se rapprocher juridiquement et fiscalement. En effet, l’histoire de la colonisation ne s’est pas construite en dehors de la trajectoire fiscale. Ressource d’enrôlement, de contrôle des indigènes, la fiscalité a été le canal historique de l’imposition et de légitimation des ordres coloniaux. S’il existe des similitudes et des différences dans l’imposition des bénéfices des entreprises entre les deux États, c’est tantôt dû à l’héritage colonial, dans ce cas, le mimétisme fiscal a un sens, tantôt dû à la protection jalouse de leur souveraineté, dans ce cas chaque État cherche à spécifier sa législation fiscale et une dissociation nouvelle s’impose. Contrairement au système dit de la mondialité pratiquée par la majorité des pays, la France et le Sénégal font figure d’exception en choisissant d’imposer leurs entreprises selon le principe de territorialité. Ils appliquent au traitement fiscal des résultats de leurs entreprises un principe identique d’imposition des bénéfices aux plans des règles d’assiette, de liquidation et de recouvrement. Toutefois, il reste possible de mettre en valeur d’une part, les différences au niveau des assiettes et des recettes fiscales, d’autre part la concurrence des mesures fiscales incitatives en droit national et des mesures préventives prise en droit conventionnel afin d’éliminer les doubles impositions.Mots clés : Impôt, Entreprise, Territorialité, Convention fiscale. / Summary: Companies benefits taxes in France & Senegal The aim of all fiscal policy is to answer to economic and social concerns. Relationships between national fiscal systems were very quickly modified by the exchanges globalization phenomenon. Today, with economies interdependence, States can't ignore the urgent necessity to harmonise fiscal systems anymore. Still, France & Senegal didn't wait for this phenomenon to converge their systems in a legal and fiscal way. Indeed, History of colonization didn't made itself without any fiscality. Enrollment ressources, control of the indigenous, fiscality was the historical channel that imposed and legitimated colonial orders. Similarities and differences in companies benefits imposition remains between the two States. Sometimes, it's because of the colonial legacy. In that particular case, fiscal mimesis makes sense. In an other hand, due to the jealous protection of their sovereignty, each State wants to specify its fiscal legislation; a new dissociation appears. Unlike the so called Mondiality system, used by the majority of the countries, France & Senegal make an exception by deciding to tax their companies on the territoriality principle. They apply an identical principle to the fiscal treatment of the companies results, in terms of benefits taxes, collection, fiscal base, and liquidation. However, it remains possible to diaplay differences between fiscal bases, and on the other hand the competition of incentives fiscal measures in national law and the preventive measures took in conventional law in order to eliminate double taxes.Keywords: Tax, Company, Territoriality, Tax Convention.