隨著網際網路在商業上應用的增加，新的技術、新的標準以及新的應用不斷的推陳出新，網際網路電子商務已成為現今資訊管理的重要課題。無疑地，網際網路電子商務吸引了各行各業的注意，但不表示各行各業對網際網路的各項應用已廣為採用，且這些應用並不表示可以產生收益。本研究將網際網路應用層面分為三類：「企業對外部個人」、「企業內部員工」、「有業務往來之企業」等三種不同的應用對象，針對國內企業，探討企業特質與是否採用任何網際網路應用的關係、企業特質與應用網際網路服務對象的關係。最後根據對國內Internet應用的調查，利用企業在各應用層面的應用與深度，找出國內企業Internet應用的應用層次。 本研究針對國內一千大企業的資訊主管，以郵寄的方式，共寄出900份問卷，回收率為20.2%，有效回收率為19.4%。現今已有75.7%的企業有Internet應用，並且有一半的企業應用Internet技術在一年之內。經資料分析後發現，採用及未採用Internet的企業兩者在最高主管的態度、組織的運作績效、及網路技術應用的熟悉度與成熟度等有顯著的差異存在。另外，Internet應用的服務對象與產業別、企業規模、組織集權程度、最高主管的態度、網路技術應用的熟悉度與成熟度、組織的運作績效等企業特質有關。 根據文獻探討所整理出的Internet應用層面，調查企業的應用情形及應用深度，歸納出「內外整合」、「內部支援」、「基本應用」等三個應用層次，並發現這三個層次的電腦化歷史及Internet的使用歷史並無顯著的差異，可知，企業電腦化的歷史或者是Internet使用的歷史與Internet應用層次無關，完全依照企業的需要，建置所需的應用。

MAIA, SÃvio Roberto Rodrigues. GovernanÃa corporativa nas empresas cearenses: motivaÃÃes e prÃticas adotadas. 2014. 84 f. DissertaÃÃo (Mestrado Profissional em AdministraÃÃo e Controladoria) â Programa de PÃs-graduaÃÃo em AdministraÃÃo e Controladoria, da Faculdade de Economia, AdministraÃÃo, AtuÃria e Contabilidade, da Universidade Federal do CearÃ, Fortaleza, 2014. A reconfiguraÃÃo da economia do paÃs possibilitou a reconstruÃÃo do mercado de capitais, que, por conseguinte, alavancou o desenvolvimento da governanÃa corporativa. Esse ambiente propÃcio atualmente alcanÃa regiÃes como o Nordeste brasileiro, cujo PIB cresceu nos Ãltimos 10 anos acima da mÃdia nacional. O presente estudo teve como objetivo geral analisar os fatores motivacionais para adoÃÃo da governanÃa corporativa e as prÃticas implementadas nas empresas cearenses, considerando-se suas caracterÃsticas institucionais. No sentido de facilitar o alcance do objetivo geral, foram delineados os seguintes objetivos especÃficos: (i) identificar os principais fatores motivacionais, (ii) investigar as prÃticas de governanÃa corporativa e sua aderÃncia Ãs melhores prÃticas preconizadas no CÃdigo do IBGC (2009) e (iii) verificar semelhanÃas e diferenÃas nas motivaÃÃes e nas prÃticas de governanÃa corporativa, considerando-se caracterÃsticas institucionais como setor econÃmico, porte econÃmico-financeiro, faixa etÃria, tipo de controle e tipo de capital. A metodologia da pesquisa caracteriza-se como descritiva, com abordagem predominantemente qualitativa dos dados, realizada por meio de pesquisa de campo. A populaÃÃo do estudo compreende as 62 empresas cearenses vencedoras do PrÃmio Delmiro Gouveia nos anos 2007 a 2012, optando-se por um censo com o intuito de oportunizar o mÃximo de participantes, 30 dos quais responderam ao questionÃrio enviado. Quanto à motivaÃÃo, replicou-se o questionÃrio de AragÃo et al. (2009), estruturado com 25 quesitos, em escala likert. No que tange Ãs prÃticas de governanÃa corporativa, consideraram-se no questionÃrio as prÃticas emanadas do CÃdigo do IBGC (2009), estruturado com 28 quesitos, focando osseguintes aspectos: propriedade, conselho de administraÃÃo, gestÃo, auditoria independente, conselho fiscal e conduta e conflito de interesses. Os resultados revelaram que os fatores motivacionais mais importantes para os respondentes foram: profissionalizar a empresa, perpetuar a empresa, melhorar a imagem institucional, garantir mais transparÃncia e relacionamento com o mercado de capitais, melhorar o relacionamento entre os acionistas componentes do bloco de controle, melhorar o processo sucessÃrio, viabilizar a abertura de capital e aumentar a captaÃÃo de recursos junto a credores e acionistas, nessa ordem decrescente de importÃncia. Quanto Ãs prÃticas de governanÃa corporativa, embora 83,3% dos participantes da pesquisa tenham respondido que implantaram a governanÃa, os resultados apontaram que apenas 46,7% das melhores prÃticas do IBGC (2009) sÃo observadas pelas empresas, denotando que ainda hà muito espaÃo para se avanÃar nesse tema. Foi possÃvel constatar ainda que para os principais fatores motivacionais, hà uma convergÃncia de importÃncia para as empresas de grande porte, com mais de 40 anos de existÃncia, de controle familiar e com governanÃa corporativa em estÃgio inicial ou em desenvolvimento. / The reconfiguration of the Brazilian economy allowed a reconstruction of capital market which, therefore, leveraged the development of corporate governance market. This current enabling environment reaches regions such as northeastern Brazil, which showed GDP growth above the national average in the last 10 years. The present study aimed to analyze the motivational factors for adopting the corporate governance and practices in the companies of CearÃ, considering business characteristics. In order to achieve the main goal, specific objectives were outlined as (i) identifying the main motivational factors, (ii) investigating the corporate governance practices and its adherence to best practices advocated in the Brazilian Institute of Corporate Governance - IBGC (2009) code and ( iii) determine similarities and differences in the motivations and practices of corporate governance, considering their business characteristics. For this purpose, the following corporate characteristics were verified: economic sector, size, age, type of control and capital. The methodology of the research is characterized as descriptive, with predominantly qualitative data analysis, conducted through field research. The study population has included 62 GouveiaDelmiro award winning Cearà companies in the years 2007 to 2012, choosing a census in order to provide the opportunity for most participants, of which 30 had answered the questionnaire. As for motivation, it has been replied the questionnaire Aragon et al. (2009) structured with 25 questions, in Likert scale. Regarding the corporate governance practices, it was considered in the questionnaire issued by the practices of IBGC Code (2009), 28 structured questions focusing on the following aspects: ownership, board of directors, management, independent auditing, tax advice and conduct, and conflict of interest. The results have revealed that the most important motivational factors to the respondents were: professionalizing the company, perpetuating the company, improving the corporate image, ensuring greater transparency and relationship with the capital markets, improving the relationship between the components of the control block shareholders, the succession process improvement, enabling the IPO and increase fundraising to creditors and shareholders, in that order. Regarding corporate governance practices, although 83% of respondents had answered that they had implemented governance, the results have indicated that, on average, only 47% of best IBGC (2009) practices have been observed by firms, indicating that there is much room for progress on this issue. It was also possible to observe that for the main motivational factors there is a convergence of importance for large companies, with over 40 years of existence, of family control and corporate governance at an early stage or in development.

<p>The principle purpose of this thesis has been to study and analyse the conception of men and women in business bankruptcy during the 20th century. The analysis is built on a theoretical gender perspective and, combining this view and business and bankruptcy research, the thesis has focused on five themes: business networks, bank contacts, business competence, business characteristics and finally bankruptcy causes. These themes have been in focus when analysing bankruptcies in Uppsala 1920-1939, 1988, 1992 and 1996. A questionnair- and interview study with receivers active in Sweden 2001 has also been carried out. From the bankruptcy cases that have been studied, no specific gender differences have really been discovered. There were some variations between men and women, but it is very hard to claim that these are related to the sex of the debtor more than to the branch or to the individuals. Changes from the inter-war period to the latter part of the 20th century are in these respects also small. The image that the receivers gave through the questionnaire and interview study indicates on the other hand that there existed a conception that men and women seemed different as business owners. It is obvious that there were many receivers who thought that women were different from men in a situation of business bankruptcy, even though several of them stated that they did not beleive in any gender differences.</p>

The principle purpose of this thesis has been to study and analyse the conception of men and women in business bankruptcy during the 20th century. The analysis is built on a theoretical gender perspective and, combining this view and business and bankruptcy research, the thesis has focused on five themes: business networks, bank contacts, business competence, business characteristics and finally bankruptcy causes. These themes have been in focus when analysing bankruptcies in Uppsala 1920-1939, 1988, 1992 and 1996. A questionnair- and interview study with receivers active in Sweden 2001 has also been carried out. From the bankruptcy cases that have been studied, no specific gender differences have really been discovered. There were some variations between men and women, but it is very hard to claim that these are related to the sex of the debtor more than to the branch or to the individuals. Changes from the inter-war period to the latter part of the 20th century are in these respects also small. The image that the receivers gave through the questionnaire and interview study indicates on the other hand that there existed a conception that men and women seemed different as business owners. It is obvious that there were many receivers who thought that women were different from men in a situation of business bankruptcy, even though several of them stated that they did not beleive in any gender differences.