<p>This examination paper is an account for the author’s work to arrange and registrate the business archive and business records of court jeweller W. A. Bolin AB from 1916 until present day, and a part of the one-year Masters Programme in Archival Science at the University of Uppsala. Problems that have been encountered are treated, as well as motivations of the decisions made during the process. The author also discusses the lack of literature on the subject of business records and business archives.</p>

This examination paper is an account for the author’s work to arrange and registrate the business archive and business records of court jeweller W. A. Bolin AB from 1916 until present day, and a part of the one-year Masters Programme in Archival Science at the University of Uppsala. Problems that have been encountered are treated, as well as motivations of the decisions made during the process. The author also discusses the lack of literature on the subject of business records and business archives.

This examination paper is the account for the author’s work while arranging and registrating the business archives and business records of the Herman Bergman’s Foundry in Stockholm, Sweden. It is part of the one year Masters program in Archival Science at the University of Uppsala. The records are from the beginning of the 1900s to the 1970s. Most of the business archives are from he 1940s to the 1950s. They contain correspondence with swedish sculptors and press cuttings. The archives include glass plates and photographs that depict the works created at the foundry. Decisions and motivations made during the process are treated in the paper. The author discusses availability and the weeding of business archives.

O objetivo deste trabalho é estudar a produção documental das organizações privadas com base nas funções administrativas desempenhadas por elas. A partir da caracterização dos arquivos de pessoas jurídicas de direito privado são discutidas algumas das condicionantes que influenciam a produção documental dessas organizações. Inicialmente apresentamos uma condicionante intimamente relacionada à função probatória dos documentos de arquivo: a obrigatoriedade do cumprimento de determinações legais na celebração de atos jurídicos necessários à existência e funcionamento das instituições. A seguir, as condicionantes ligadas à evolução das teorias da Administração e do processo de gestão, que possuem grande representatividade na realização das funções administrativas. Por fim, a influência da cultura organizacional na produção e na atribuição de valor aos documentos de arquivo, especialmente para finalidades de preservação. Consolidando as discussões realizadas, apresentamos o levantamento de funções administrativas realizadas nas organizações e estabelecemos a ligação entre o cumprimento dessas funções e a produção documental característica. Ao final, é apresentado o quadro de espécies e tipos de documentos representativos da tipologia documental de organizações privadas, contendo definição, referências técnicas e legais. / The objective of this work is to study the document production in private organizations based on their internal administrative functions. From the description of the characteristics of the documents in private organizations, we discuss some of the conditions that influence on their record production. We initially present a closely related condition to the probationary function of the records: the requirement of following legal determinations on the process of fulfillment of all legal transactions regarding their existence and operation. The next two presented are connected to the evolution of the theories of administration and management process, which have great degree of representation on the administration functions. Finally, the influence of the organizational culture on the production and value assignment to the records, especially for the purposes of preservation. Consolidating all the discussions held, we describe the administrative functions performed in the organizations and we establish the connection between following these functions and the resulted record production. Concluding this work, it is presented a picture of types of representative documents of the record typology in private organizations, including definitions, legal and technical references.

O objetivo deste trabalho é estudar a produção documental das organizações privadas com base nas funções administrativas desempenhadas por elas. A partir da caracterização dos arquivos de pessoas jurídicas de direito privado são discutidas algumas das condicionantes que influenciam a produção documental dessas organizações. Inicialmente apresentamos uma condicionante intimamente relacionada à função probatória dos documentos de arquivo: a obrigatoriedade do cumprimento de determinações legais na celebração de atos jurídicos necessários à existência e funcionamento das instituições. A seguir, as condicionantes ligadas à evolução das teorias da Administração e do processo de gestão, que possuem grande representatividade na realização das funções administrativas. Por fim, a influência da cultura organizacional na produção e na atribuição de valor aos documentos de arquivo, especialmente para finalidades de preservação. Consolidando as discussões realizadas, apresentamos o levantamento de funções administrativas realizadas nas organizações e estabelecemos a ligação entre o cumprimento dessas funções e a produção documental característica. Ao final, é apresentado o quadro de espécies e tipos de documentos representativos da tipologia documental de organizações privadas, contendo definição, referências técnicas e legais. / The objective of this work is to study the document production in private organizations based on their internal administrative functions. From the description of the characteristics of the documents in private organizations, we discuss some of the conditions that influence on their record production. We initially present a closely related condition to the probationary function of the records: the requirement of following legal determinations on the process of fulfillment of all legal transactions regarding their existence and operation. The next two presented are connected to the evolution of the theories of administration and management process, which have great degree of representation on the administration functions. Finally, the influence of the organizational culture on the production and value assignment to the records, especially for the purposes of preservation. Consolidating all the discussions held, we describe the administrative functions performed in the organizations and we establish the connection between following these functions and the resulted record production. Concluding this work, it is presented a picture of types of representative documents of the record typology in private organizations, including definitions, legal and technical references.

銀行檔案是銀行從事各項業務活動過程中所產生之紀錄，除可真實反映銀行活動情形、支援日常業務活動外，其存在對於國家之經濟發展，更有舉足輕重的地位。銀行檔案具有重要的憑證價值，它是銀行的重要資產，可保護銀行的合法權益。身處在知識經濟時代，妥善開發利用銀行檔案內所存在之知識結晶，可為銀行帶來龐大的經濟效益。 本研究採用「個案研究法」與「深度訪談法」進行研究。首先瞭解第一銀行與上海商業儲蓄銀行檔案部門歷史脈絡。其次運用「深度訪談法」，針對兩家銀行檔案管理人員進行訪談，以獲得有關銀行檔案意涵、法源依據、檔案管理工作等面向之意見與建議。最後進行分析，提出適用於我國銀行產業檔案管理之具體建議。 根據實際調查兩家民營銀行結果，提出結論如下：一、「銀行檔案」名稱看法分歧；二、銀行檔案管理模式不明確；三、銀行檔案管理缺乏法源依據；四、兩家銀行檔案分類系統差異性大；五、兩家銀行檔案管理不受重視；六、銀行檔案未進行數位化；七、缺乏檔案管理專業人員。 依據研究結果，本研究提出幾項建議：一、儘速制訂銀行檔案管理之法源依據；二、採集中式與分散式並存之檔案管理模式；三、依據組織行政架構進行銀行檔案分類；四、開放銀行檔案提供外界使用者研究；五、儘速進行銀行檔案數位化；六、加速銀行知識管理工作；七、成立銀行檔案管理專屬學會；八、加強培訓銀行檔案管理專業人員。 / Bank archives are records, which are produced from dealing with every business activity. It can reflect the bank activity situation, support the daily business activities and it is very important to the social economic development in our country. Bank archives have significant evidence values. It is not only bank’s assets but also can protect the legitimate rights and interests of the bank. In the knowledge economic age, to develop and utilize knowledge crystallization existing in the bank, archives properly can bring the huge economic benefits to the bank. This thesis is based on multiple-case study method and in-depth interview method to explore the banking industry archives management system. Firstly, this paper studies the background of First Bank and Shanghai Commercial & Savings Bank. Secondly, use in-depth interview method to obtain the both banks archivist’s opinions and suggestions about the meaning of bank archives, the source basis of the law and archives management. At last, a concrete suggestion about establishing an ideal bank archives management system in Taiwan, provided by the analysis conclusion in this paper. Based on the research of two private banks findings, the conclusions of this study are: 1. Title disputes of the bank archives; 2.The archives management style of the bank is indeterminate; 3.The archives management of the bank lacks the basic laws; 4.Archives classification system of the two banks varies too much; 5.Archives management of two banks are not paid enough attention; 6. The bank archives have not been digitalized; 7.Lack of professional archivists. Finally, according to the results of the study, several suggestions are provided: 1.Legislate the basis of bank archives management as quickly as possible; 2.Concentrating and dispersing archives management style should work at the same time; 3.Setting up a bank archives classification, according to organization structure; 4.Open bank archives to the external user; 5. Bank archives should be digitalized as quickly as possible; 6.Accelerate the knowledge management of the bank; 7.Establish the professional association of bank archives management; 8. Training the archivists will strengthen their skills.

Submitted by Maria Fabiana Izidio De Almeida (izidio1985@yahoo.com.br) on 2018-06-15T23:14:30Z No. of bitstreams: 1 Dissertacao Maria Fabiana.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) / Approved for entry into archive by Satie Tagara (satie@marilia.unesp.br) on 2018-06-18T14:04:08Z (GMT) No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) / Made available in DSpace on 2018-06-18T14:04:08Z (GMT). No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) Previous issue date: 2018-05-18 / Não recebi financiamento / No atual mundo globalizado e competitivo apresentar as informações adequadas em tempo hábil tornou-se um diferencial para as empresas que almejam grandes resultados e liderança no mercado. A gestão documental é parte deste processo, pois a partir de um modelo de gestão será possível localizar a informação solicitada a tempo de contribuir com a tomada de decisão, amenizando possíveis erros. Nesse contexto, a presente pesquisa tem como foco os arquivos empresariais e visa aprofundar-se no cenário dos arquivos contábeis, fiscais e financeiros por meio da técnica contábil: auditoria. Indica-se como problema desta pesquisa: Quais os impactos da ausência de gestão documental no processo de auditoria? O objetivo geral da presente pesquisa é verificar os impactos da ausência da gestão documental no processo de auditoria. Para investigar e responder aos questionamentos propostos nesta pesquisa foram estabelecidos os seguintes objetivos específicos: a) compreender os fundamentos teóricos e conceitos relacionados aos arquivos contábeis, fiscais e de auditorias; b) verificar as dificuldades vivenciadas pela empresa de auditoria, relacionadas à gestão documental não realizada por seus clientes; c) identificar e caracterizar os fatores determinantes da gestão documental para o êxito das auditorias e, d) apresentar as relações entre a gestão documental e a auditoria contábil. . Utilizou-se como método de pesquisa o estudo de caso em uma organização de prestação de serviços em auditorias e consultorias. A análise dos dados foi realizada a partir da triangulação das fontes de evidências: questionário, entrevista, análise documental e registros de arquivo. Como resultado principal identificou os seguintes impactos na auditoria financeira, causados pela ausência de gestão documental: lacunas no processo, ensejo para fraudes, maior tempo para concluir as análises, atrasos na entrega dos resultados, retrabalhos, incerteza das informações apresentadas, desorganização dos próprios processos, reflexos na qualidade dos trabalhos executados, perda de clientes e apontamentos nos relatórios finais sobre a falta de controle de informações. Conclui-se que a gestão documental está no cerne dos ambientes administrativos, para as organizações que buscam eficiência, eficácia, redução de custos, melhoria contínua nos seus processos, entre outros benefícios, a gestão documental torna-se fundamental. / In today's globalized and competitive world presenting the right information in a timely manner has become a differential for companies that aim for great results and market leadership. The records management is part of this process, because from a management model it will be possible to locate the requested information in time to contribute to the decision-making, alleviating possible errors. In this context, the present research focuses on business archives and seeks to delve deeper into the scenario of accounting, tax and financial files by means of accounting techniques: audit. It is pointed out as a problem of this research: What are the impacts of the absence of records management in the audit process? The overall objective of this research is to verify the impacts of the absence of records management in the audit process. In order to investigate and answer the questions proposed in this research, the following specific objectives were established: a) to understand the theoretical foundations and concepts related to accounting, tax and audit files; b) verify the difficulties experienced by the audit firm, related to the records management not performed by its clients; c) identify and characterize the determinants of records management for the success of audits and d) present the relationship between records management and accounting audit. . The case study was used as a research method in an organization providing services in audits and consultancies. Data analysis was performed from the triangulation of sources of evidence: questionnaire, interview, documentary analysis and archive records. As a main result, it identified the following impacts on the financial audit, caused by the absence of records management: process gaps, opportunity for fraud, longer time to complete the analyzes, delays in delivery of results, rework, uncertainty of information presented, disorganization of the processes themselves, of the work performed, loses clients and notes in the final reports on the lack of control of information. It is concluded that record management is at the core of administrative environments, for organizations that seek efficiency, effectiveness, cost reduction, continuous improvement in their processes, among other benefits, records management becomes essential.