As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.

Leaders of minority-owned businesses earn less revenue on average than their nonminority counterparts, even when both sets of leaders operate in the same industries. Among the factors leading to this earnings discrepancy is the lack of access that leaders of minority-owned businesses have to high-revenue opportunities. The purpose of this multiple case study was to explore the strategies that some leaders of minority-owned small businesses use to compete for contracts in high-revenue industries. The study population comprised 3 owners of minority-owned small marketing consultancy firms headquartered in the Southeastern United States. Teece and Pisano’s dynamic capabilities view served as the conceptual framework for this study. Data were collected through semistructured interviews and the review of company documents. The data analysis process included member checking to ensure credibility of the interpretation of the information gathered during the interviews, and methodological triangulation of the data sources to establish data validity. Four themes emerged from the analysis: positioning and targeting, capabilities and competencies, pricing and returns, and relevancy and longevity. The themes are critical success factors for competing for contracts in high-revenue industries and may be beneficial to the leaders of minority-owned small businesses in seeking contracts in similar or parallel industries. Leaders who apply the study findings may earn incremental revenues to effect positive social change through additional job creation and community development activities, benefiting local economies and residents.

Thesis (MScEng (Industrial Engineering))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: The problem with which many organisations struggle in the current economical environment is that of focus. They are trapped in a situation where limited resources or lack of inherent knowledge withhold them from increasing shareholder value. This research focuses on the strategy which an organisation pursues when outsourcing those business functions which are outside their core competencies. The outcome of this decision involves them entering into a partnership with a service organisation (or consultancy). The duration of the relationship between these parties is dependent on the value (actual plus perceived) which the service organisation contributes to its customer. Pragma (a service organisation in the physical asset management (PAM) environment) is, due to the current economic turmoil, in a situation where they need to indicate the value created through the acquirement of their service. This leads to a search for a model which would provide them with the required justification. A study was conducted on current available frameworks but none of those identified suited this type of measurement. This led to the development of a unique model (based on the principles of the Balanced Scorecard) called the performance measurement value index (PMVI) which identifies the generic elements required to measure the value of a service partnership. These elements are: 1. financial perspective; 2. customer engagement; 3. risk management; and 4. internal business processes. These elements are weighted (using the analytical hierarchical process) to represent the change in value, as contributed by the elements, and is then represented as a single value (ten is used as this arbitrary value in this research). The PMVI is introduced into the PAM environment which then produces the asset management value index (AMVI). The four elements of the PMVI are broken down into five elements required for the AMVI. These elements are: 1. cost reduction; 2. asset performance improvement; 3. customer satisfaction; 4. risk reduction; and 5. asset management maturity. The model was applied to three of Pragma’s customers. The type of application (within this environment) is dependent on the nature of both the customer and service. The first two customers are both from a manufacturing environment but they differ in the type of service (ACC@Pragma vs ACC@Client) rendered. The third customer operates within the utilities and facilities environment and receives an ACC@Client service. The period over which the model was applied varies due to the use and availability of historical data of these customers. An increase in value was noted for the two ACC@Client customers (from 7.68 to 8.51 and 4.54 to 7.73 respectively), where the service partnership is still in its early stages (one to three years old). However, the ACC@Pragma customer reflected a stagnating value (6.62 to 6.59) where the service partnership is older than ten years. These results reflect the expectations which Pragma had at the beginning of the study and consequently proves that they do add value to their customers. / AFRIKAANSE OPSOMMING: Die huidige ekonomiese omgewing veroorsaak dat baie ondernemings sukkel om te fokus. Hulle word vasgevang in ‘n situasie waar ‘n beperking in hulpbronne of ‘n tekort aan nodige kennis hulle verhoed om waarde te verskaf aan hulle aandeelhouers. Hierdie navorsing ondersoek daardie strategie van ‘n onderneming wat daartoe lei dat hulle sekere besigheids funksies, wat hulle nie beskou as hul eie sterktepunte nie, uitkontrakteer en gevolglik kan fokus op hul sterktepunte. Die gevolg van hierdie besluit verg dat die onderneming ‘n ooreenkoms aangaan met ‘n dienste onderneming. Die tydperk van hierdie verhouding word bepaal deur die waarde (beide werklik en aangevoelde) wat die dienste onderneming toevoeg tot hul klient. Pragma (‘n dienste onderneming in die fisiese bates bestuur bedryf) word huidiglik gekonfronteer met die situasie waar hulle die waarde wat, weens die lewering van hul diens, toegevoeg word tot die klient. Dit lei tot die soeke na ‘n model om die lewering van hulle diens te valideer. ‘n Studie was uitgevoer op die huidige beskikbare modele wat doeltreffendheid in ‘n onderneming meet, maar geen van die geїdentifiseerdes was toepaslik op hiersie situasie nie. Dit het gelei tot die ontwikkeling van ‘n unieke model (gebaseer op die beginsels van die Balanced Scorecard) genaamd die Performance Measurement Value Index (PMVI) wat die nodige elemente vir die meting van hierdie tipe doeltreffenheid identifiseer. Hierdie elemente sluit in die: • finansiële perspektief; • kliënte interaksie; • risiko bestuur; en • interne besigheids prosesse. Die geweegde uikomste van hierdie elemente (soos bepaal deur die Analytical Hierarchical Process) word gebruik om ‘n verandering in waarde aan te dui as ‘n enkele waarde (tien in die geval van hierdie studie).Die PMVI word aangepas vir gebruik in die fisiese bate bestuur omgewing en die gevolge hiervan is die skepping van die Asset Management Value Index (AMVI). Die vier elemente, soos gebruik in die PMVI, word aangepas na vyf elemente in die AMVI. Hierdie elemente sluit in die: • verlaging van uitgawes; • bate doeltreffenheid verhoging; • kliënt tevredenheid; • risiko verlaging; en • bate bestuur verbetering (verbetering in die interne besigheids funksies van bate bestuur). Die model was toegepas op drie van Pragma se kliente. Die tipe van toepassing (binne hierdie omgewing) is afhanklik van beide die kliënt en dienste gelewer. Die eerste twee kliënte is beide afkomstig van ‘n hoofsaaklik vervaardigings-omgewing, maar die dienste gelewer aan die kliënte verskil (ACC@Pragma vs ACC@Client). Die ander klient is afkomstig vanuit ‘n dienste en geboue omgewing en ontvang die dienste van ‘n ACC@Client. Die tydperk waaroor die AMVI toegepas is verskil weens die toepaslikheid en beskikbaarheid van historiese inligting. ‘n Toename in waarde is bevind by beide van die ACC@Client kliënte (vanaf 7.68 na 8.51 en 4.54 na 7.73 onderskeidelik). Dit kan toeskryf word aan die vroeë fase waarin hierdie diens ooreenkoms funksioneer (vanaf een tot drie jaar). Die uitkomste van die ACC@Pragma, aan die anderkant, dui op stagnerende waarde (6.62 na 6.59) vir die kliënt waar die diens ooreenkoms alreeds ouer as tien jaar is. Die uitkomste van hierdie studie bewys die verwagtinge wat Pragma aan die begin van hierdie studie gehad het en bewys gevolglik dat hulle wel waarde toevoeg tot hul kliënte.

Information security incident management is important for organizations and its importance is increasing. Information security incidents are increasing both in number and in scope and in 2018 GDPR and the NIS-directive require organizations to report incidents to a supervision authority. This study highlights IT-consulting companies and their vulnerable position as subcontractors. The study aims to address the lack of empirical research in incident management and to inform future theory development. The goal of the study is to answer the research questions (1) what challenges do IT-consultancy companies experience with their incident management? (2) What challenges are specifically related to the GDPR and the NIS-directive? And (3) what challenges are specific for consulting companies? Challenges with the incident management are identified and clarified by qualitative interviews with experts and a survey. The analysis of the results shows that some of the challenges are consistent with previous studies, while some are new and that the survey partly support the experts' opinions. The conclusion of the study is that the majority of the companies’ improvement opportunities are linked to internal and external communication, cost focus, absence of a major incident, awareness, GDPR, the role of consulting company and internationally recognized difficult activities. The research contribution of the study consists of identified challenges in the field of incident management derived from IT-consultancy companies. The result of the study are recommended to IT-consultancy companies that would like to improve their incident management process by gaining an understanding of incident management issues. / En väl fungerande process för incidenthantering är och blir allt viktigare för organisationer. Informationssäkerhetsincidenter ökar både i antal och i omfattning och 2018 träder GDPR och NIS-direktivet i kraft med krav på rapportering av utpekade incidenter till en tillsynsmyndighet. Denna studie belyser IT-konsultbolag och deras utsatta position som underleverantör och syftar till att adressera bristen av empirisk forskning inom incidenthantering och att bidra till en framtida teoriutveckling. Målet med studien är att besvara forskningsfrågorna (1) vilka utmaningar upplever IT-konsultbolag med deras incidenthantering? (2) vilka utmaningar är specifikt relaterade till GDPR och NIS-direktivet? och (3) vilka utmaningar och är specifika för just konsultbolag? Resultatet bygger på kvalitativa intervjuer med experter och en enkätundersökning och resultatet identifierar och tydliggör upplevda utmaningar med bolagens incidenthantering. Analysen av resultatet visar att vissa av bolagens utmaningar överensstämmer med tidigare studier medan vissa är nya och att enkätundersökningen till viss del stödjer experternas utlåtanden. Slutsatsen av studien är att bolagen har flertalet utvecklings- och förbättringsmöjligheter som är kopplade till intern och extern kommunikation, kostnadsfokus, avsaknad av en större incident, medvetenhet, GDPR, rollen som konsultbolag och internationellt erkända svåra aktiviteter. Studiens forskningsbidrag består av identifierade utmaningar inom området incidenthantering hos IT-konsultbolag och resultatet av studien rekommenderas till IT-konsultbolag som, genom att få en förståelse av incidenthanteringens problematik, vill förbättra och utveckla sin process för hantering av incidenter.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A presente dissertação é fruto de uma pesquisa sobre a história, teologia e prática de um organismo ecumênico, o Centro Ecumênico de Evangelização, Capacitação e Assessoria CECA. O CECA nasceu com entidade católico-romana e foi evoluindo de uma forma que se tornou ecumênica por causa de diversos fatores, especialmente eclesiásticos. Neste trabalho analisaremos a contribuição do CECA na difusão da Teologia da Libertação no Brasil e suas práticas a partir desse referencial teológico e as implicações da história da entidade com o próprio desenvolvimento da TL na América Latina. Concomitantemente foi se construindo uma proposta de ecumenismo no CECA que foi um aporte significativo para o movimento ecumênico no Brasil. Na memória dos trinta anos de história do CECA se resgatam personagens, práticas e uma proposta de evangelização comprometida com as transformações estruturais da sociedade, como mediações históricas do reino de Deus que têm na unidade dos cristãos como principal princípio para uma nova oikoumene segundo os desígnios de Deus, anunciados pelos profetas bíblicos e encarnados em Jesus Cristo. / The present dissertation is a research about History, Theology and Practice of an ecumenical organism The Ecumenical Center of Evangelization, Formation and Consultancy CECA. It was created as a Roman-Catholic entity and has been growing to become ecumenical because of many, namely ecclesiastic reasons. In this essay, I shall analyze the contribution of CECA toward the proliferation of Liberation Theology in Brazil and its practices based on this theological reference, as well as the interrelatedness between the history of this organization with the development of Liberation Theology in Latin America. Simultaneously, a new ecumenical proposal was being elaborated by CECA which has given significant support to the Ecumenical Movement in Brazil. From the thirty years of its history, many things are to been remembered: persons, practices and a proposal of evangelization engaged with structural transformations of society, as historic mediations of the kingdom of God with Christian unity as its main principle toward a new oikoumene, according to Gods purpose, announced by biblical prophets and embodied in Jesus Christ.

The expression ``motivation`` describes the fact that the human psyche is affected by internal driving forces, both conscious and subconscious. Holland´s vocational personality typology presents six basic types, namely Realistic, Investigative, Artistic, Social, Enterprising and Conventional. This thesis is aimed at finding and evaluating motivation factors which influence prospective emergency medical technicians in their professional choice. To get the research data, the combination of quantitative and qualitative techniques was used. The research was conducted among emergency medical technician students at the college and university and, as a supportive research material, among Czech and Scottish Emergency Medical Service professionals. The students´ primary motivating factor influencing their vocational choice to become an emergency medical technician is their interest in this field, sometimes supported by a healthcare worker in the family. Over 80% respondents prefer working in the field which they study. An emergency medical technician belongs to the most popular positions while an emergency dispatcher to the less popular ones. The fact that women respondents like working positions connected with driving a car was a surprising discovery of the research. Corresponding to the recent professional literature, the most frequent career types among professionals and students are Realistic and Social types. This thesis can contribute to further research into this topic (working position preferences, career types). Component findings can be introduced into personnel and human resources management of the Emergency Medical Service, especially searching for Investigative and Conventional career types of workers and their subsequent engagement in pedagogical and administrative work. The research can also be helpful in other issues, e.g. how to make a position of an emergency dispatcher more popular.

As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.

Consultancy practices have significant influence on the ERP (Enterprise Resource Planning) project success. In this sense, client-consultant relationship comes into prominence in terms of  project  achievement.  Therefore  client-consultant  relationship  needs  to  be  understood  in depth in order to strengthen the consultancy practices and eliminate problems between two parties.  Hence,  in  this  research  client-consultant  relationship  is  examined  from  ERP consultancy aspect during ERP implementation phase in Turkey. Some factors that influence this relationship is evaluated and existing client-consultant models are analyzed whether they are compatible with the client-consultant relationship within ERP concept. Cultures basis as an influential factor is examined in order to understand this impacts on this relationship. ERP consultancy profile and partially client profile are drawn in order to have deep insight of this relationship.

The aim of the diploma thesis is to analyse provided social services and to evaluate their current level of the quality ,availability and structure in the Central Bohemian region. Special attention is devoted to the district of Kladno, which is one of the most populous districts of the region. The topic of social services is not only actual from the point of view of demographic trend of the population ageing, but nowadays it is also necessary to give an essential succour to other disadvantaged groups of the inhabitants. It is possible to say that social services have an influence on the quality of life and the current social system is based on the high level of social services and on the comprehension of specific needs of the individuals. The thesis devotes to the availability and structure of social services, which are provided for individual target groups of the inhabitants in the Central Bohemian region. The thesis concludes that social services are afforded in the desirable structure and mainly in bigger cities. The lower number of social services is given in smaller central and peripheral areas of the region. In the district of Kladno there is given the large number of social services of all sorts. They are available in the high quality. Nevertheless, the offer of social services for pensioners is not sufficient, the main reason is insufficient capacity of the long-stay services.

This thesis focuses on the establishment of a small business in which financial and mortgage specialist’s work. The main objective of this thesis is, based on the current situation on the financial consultancy market, an analysis of the external environment and a research in establishing and developing a company, to draw up a proposal, using the PERT method, for a procedure for establishing a small business for the financial and credit specialists, such that it is viable and competitive.