Esta pesquisa discute como as tecnologias contábeis contribuem para construir decisões coletivas para gerenciamento de risco operacional ao longo das relações de suprimento. A construção das decisões é vista como um processo, e o coletivo formado por humanos e não-humanos. As tecnologias contábeis são abordadas como inscrições e objetos delimitantes. As inscrições mediam as ações à distância e simplificam objetos complexos tornando-os entidades separadas que atuam como objetos delimitantes (LATOUR, 1987; LAW, 1986; STAR; GRIESEMER, 1989). O conceito de risco na literatura apresenta ambiguidades. A forma de gerenciá-lo é problematizada na literatura contábil em relações inter-organizacionais. O estudo de campo foi conduzido nas relações de suprimento de gás liquefeito de petróleo que incluem a companhia petrolífera, os fornecedores de transporte e a companhia distribuidora. As informações foram obtidas sob a perspectiva deste último, por meio de etnografia que incluiu entrevistas, observações e shadowing de objetos e pessoas, e submetidos à análise narrativa permeada pela análise desconstrutiva. Inicialmente foram identificadas as ameaças que podem ocasionar falta de produto em unidades de produção da distribuidora. Nem todas as ameaças observadas são passíveis de se tornar objeto de gerenciamento de risco. Para isso, elas precisam estar inscritas e acumuladas na área responsável pelo suprimento que atua como um centro de cálculo. Porém, muitas estão interligadas com outros fatores e apresentam efeitos inesperados nas dimensões de espaço e tempo. As tecnologias de contabilidade padronizadas, tais como, planejamentos de longo prazo e orçamentos, quando usadas isoladamente não tem força suficiente para mobilizar ações que levem à redução do risco. Por outro lado, os conflitos gerados quando ambas são combinadas impelem para a busca de outras informações que resultem em um número mais preciso. Nas relações estudadas, os riscos acentuam-se no curto prazo em contraste com o longo prazo conforme preconizado pela literatura. As tecnologias construídas na prática exercem força para mobilizar decisões imediatas. Apesar de, contratualmente, a parceria para o fornecimento de gás ser firmada por duas companhias, em que de um lado está o fornecedor e do outro a distribuidora, o que se tem no dia-a-dia são múltiplas relações construídas entre as unidades de produção, refinarias e a área de suprimentos. Desta forma, inscrições, como a ordem de compra, são capazes de redefinir as fronteiras. Transladam para agir como instrumentos de gerenciamento de risco operacional. A confiança manifesta-se como um quase-objeto (MOURITSEN; THRANE, 2006) que ganha existência na circulação de informações entre as partes. Com isso, o risco de falta de produto se apresenta como um ,,fantasma\" que poderá ser materializado dependendo do fluxo de informações. Este estudo contribui empiricamente por mostrar os riscos envolvidos nas relações de suprimento de gás liquefeito de petróleo ao longo do território brasileiro, e como a contabilidade contribui para gerenciá-los. Além disso, estende o conhecimento relativo à forma como ocorre o fluxo de informações no cenário inter-organizacional, bem como a adoção de práticas híbridas para o alcance de ações coletivas que gerenciam os riscos de suprimentos e constroem relações. Teoricamente, o estudo contribui na discussão de conceito de risco e como a contabilidade está associada com este conceito. / This research discusses how accounting technologies contribute to construct collective decisions for operational risk management across the supply relationships. Decision construction is seen as a process and the collective is formed by humans and nonhumans. The accounting technologies are approached as inscriptions and boundary objects. The inscriptions mediate the action at a distance and simplify complex objects making them separate entities that act as boundary objects (LATOUR, 1987; LAW, 1986; STAR; GRIESEMER, 1989). The concept of risk in the literature presents ambiguities. The way to manage it is problematized in the accounting literature on inter-organizational relationships. The field study was conducted in liquefied petroleum gas supply relations which involve the oil company, the transport suppliers and the distribution company. The information was obtained from the perspective of the latter, through ethnography which included interviews, observations and shadowing of objects and people, and narrative analysis permeated by deconstructive analysis was employed. Initially we identified the threats that can cause shortage of the product in production unit in the distribution company. Not all threats found are possible to transform into an object to risk management. To do this they must be inscribed and accumulated in the management of suppliers that acts as a center of calculation. However, many are intertwined with other factors and have unexpected effects on the dimensions of space and time. The accounting standard technologies, such as long-term planning and budgeting, when used alone they do not have enough force to mobilize interventions to reduce risk. On the other hand, the conflicts generated when both are combined to propel the search for other information that results in a more precise figure. In the relations studied, the risks increase in short term in contrast to long term as seen in the literature. Thus, the technologies built in practice, exert force to mobilize immediate decisions. Although contractually the partnership for gas supply to be signed by two companies, which on one side is the supplier and the distributor on the other, in day-to-day activities multiple relations are built among production units, refineries and supply area. In this way, inscriptions such as purchase orders are able to redefine the boundaries. They translate to act as instruments of operational risk management. Trust manifests itself as a quasi-object (MOURITSEN; THRANE, 2006) which comes into existence when information is circulating between the parties. Thus, the risk of shortage of the product presents itself as a ,,ghost\" that can be materialized depending on information flows. This study contributes empirically by showing the risks involved in the supply relations of petroleum liquefied gas throughout the Brazilian territory, and how accounting helps to manage them. Furthermore, it extends the knowledge on how the information flows occur in an inter-organizational setting, as well as the adoption of hybrid practices to achieve collective actions to manage supply risks and build relations. Theoretically, the study contributes to the discussion of the risk concept and how the accounting is associated with this concept.

Att människan är företagets viktigaste resurs vidhåller många organisationer i det moderna arbetslivet. Ett företags HR-avdelning ansvarar för att hantera alla frågor som rör de anställda i en organisation, såsom kompetensförsörjning, ledarskapsutveckling, arbetsmiljö- och lönefrågor. HR-arbetet har under de senaste decennierna genomgått en transformation från administrativ stödfunktion till strategisk affärspartner, och ska existensberättigas genom ett ständigt värdeskapande mot företagets affärsmål. I Sverige ansvarar HR-funktionen också för att säkerställa en strategi för de organisatoriska och sociala arbetsmiljöproblem som under 2010- talet legat till grund för landets kraftigt ökade sjukskrivningar orsakade av detta. Forskning visar att ledarskapet är en faktor som har stor betydelse för medarbetarnas hälsa. I vår studie har vi undersökt HR-chefers upplevelser av sin roll, och analyserat vilka resurser HR-cheferna är beroende av för att skapa inflytande i sitt arbete. Studiens analytiska verktyg har utgjorts av teorier om styrningsfilosofi, Bourdieus kapitalteori, Ostroms teori om kollektivt handlande samt Dave Ulrichs transformationskoncept Värdeskapande HR. Vi har utfört åtta tematiska intervjuer med kvinnor verksamma som HR-chefer. Resultatet visar att samtliga HR-chefer i vår studie har inslag av både mjuk och hård HRM i sitt arbete, men att tyngdpunkten mellan perspektiven varierar mellan cheferna. Samspelet mellan HR-chefens och organisationfältets aktörer påverkar möjligheterna för HR-cheferna att skapa inflytande och att nå ett värdeskapande HR-arbetssätt där kollektivt handlande och organisationens affärsmål står i fokus. Detta står i direkt beroende av HR-chefens sociala och kulturella kapital, samt hur det används och efterfrågas av organisationsfältets aktörer. / Many organizations in modern working life holds their employees as their most important resource. The human resources (HR) department is responsible for managing all questions relating to the employees in an organization, such as talent management, supply of competence, leadership development, work environment and payroll issues. Over the past decades, the HR work organization has undergone a transformation; from being an administrative support function, to the present and modern role as a strategic business partner, where the existence of the HR function must be legitimized through constant value creation by working strategically towards the company's business goals. In Sweden, the HR department is also responsible for ensuring a strategy to manage the organizational and social workplace health problems. Since 2010, sickness absence due to these problems has increased dramatically in the country. Extensive research and science studies from the past decade, shows that the leadership has considerable impact on the state of health of the employees. We have studied HR managers’ experiences of their role, and analyzed which varieties of resources that they depend on to create influence in their work. The fundament in our analyze, is a set of scientific theories, which consists of contrasting organization theories, Bourdieu's capital theory, Ostrom's theory of collective action and Dave Ulrich's transformation concept; The HR Value Proposition. We have carried out eight thematic interviews with women in the position of HR manager. The result shows that all HR managers in our study practices elements of both soft and hard HRM in their work, but that the main emphasis between perspectives varies amongst the managers. The interaction between HR managers and organizational stakeholders effects the HR manager’s prospects to generate influence and to achieve a value-creating HR approach that focuses on collective action and the business goals of the organization. This circumstance also stands in direct reliance to the HR manager's amount of social and cultural capital, as well as how they are used and demanded by the organizational stakeholders.

Les biens d'usage public sont la catégorie centrale de la construction du droit administratif des biens. L'absence d'une analyse d'ensemble de la catégorie, en droit colombien, pousse à revoir les bases sur lesquelles elle repose et ses conséquences. Plus que toute autre catégorie juridique, les biens d'usage public sont tributaires de leur histoire, c'est dans l'étude de cette dernière que se trouvent les clés d'interprétation de tout le système. Le modèle utilisé par le code civil colombien a été calqué sur la division des biens publics, opérée par le droit espagnol colonial – inspirée à son tour du droit romain. Une mise à jour s'avère nécessaire. À partir de la notion de propriété publique, et de son régime constitutionnel, il est possible de construire une définition matérielle des biens d'usage public, permettant de comprendre les caractéristiques de l'usage public. Cela implique, aussi, une révision complète du régime juridique à la lumière de l'exploitation sociale et économique – valorisation – de la propriété publique. À une triple protection, celle de la propriété publique, du bien d'usage public et de l'usager, s'ajoute une nouvelle approche des occupations privatives. Cette idée d'exploitation sociale et économique anime un nouveau régime des titres habilitant l'occupation privative, des redevances pour occupation des biens d'usage public et des droits réels administratifs. / Regulation of public property available for public use is at the core of administrative law. The Colombian Civil Code has copied colonial Spanish law in the matter, which in turn was inspired by Roman law. However, the absence of an exhaustive and coherent regulation in Colombia has forced the interpreter to study its foundation and further developments to interpret it. An update of this legal system is, therefore, imperative. Beginning with the concept of public property and its constitutional regulation, it is poss ible to analyze the elements of its public use, which will allow proposing a definition of those assets. It is necessary to analyze the regulation of these public properties under the light of their social and economic value. The protection granted by the law to the concepts of public property, public use and public user, has to be assessed under the new approach of the administrative authorizations pertaining to such public property. This notion of social and economic value will also allow scholars/people to have a new vision of the regulation of administrative authorizations, the exclusive rights (in rem) they confer and the income they produce.