Deux tests sérologiques (test de fixation de complément (CFT) et l'ELISA de compétition (cELISA)) sont recommandés par l'OIE et utilisés couramment au Laboratoire Central Vétérinaire de Bamako parfois en parallèle dans le diagnostic et le dépistage de la péripneumonie contagieuse bovine (PPCB). La performance de ces tests a été estimée différemment par plusieurs auteurs dans des contextes épidémiologiques différents à partir de méthodes statistiques standards avec un statut sanitaire réel des animaux partiellement ou totalement connu. Dans un milieu où la PPCB est endémique avec différents stades d'évolution de la maladie, sachant que les tests sérologiques sont non parfaits (non gold standards), l'utilisation d'une approche bayésienne semblait appropriée pour une appréciation précise des paramètres de performance de tests qui sont la sensibilité et la spécificité, afin de mieux apprécier la prévalence de la maladie dans le cheptel bovin du delta central du Niger au Mali. Les résultats d'analyse de laboratoire des échantillons de terrain ont servi de bases de données importantes pour une analyse descriptive de la situation épidémiologique par appréciation des patrons de variations des principaux paramètres pouvant exercer une influence majeure sur la propagation de la PPCB. Ceci, dans le but d'aider à la réflexion sur la recherche d'outils et stratégies nouvelles dans le processus de prévention et d'éradication de la PPCB par le développement des modalités d'implantation d'une méthodologie innovante, pratique et efficace comme la qualification sanitaire troupeau concernant la PPCB dans un environnement d'élevage extensif. Cette thèse a permis de mieux définir les corrélations entre les deux tests, d'observer une meilleure sensibilité de cELISA par rapport à CFT permettant de justifier son utilisation seule dans un programme de dépistage à large échelle de la PPCB dans un milieu endémique. La démonstration dans l'étude de l'existence d'agrégation des animaux séropositifs à l'échelle du troupeau et aussi géographique montre qu'un système de qualification sanitaire troupeau pourrait jouer en collaboration avec le réseau national de surveillance épidémiologique vétérinaire, un rôle prépondérant dans la lutte ciblée et la maîtrise de la propagation de la PPCB au Mali. Mots clefs : PPCB-cELISA-CFT-Approche bayésienne-Agrégation-qualification sanitaire-Bovin / Two serological tests (complement fixation test (CFT) and competitive ELISA (cELISA)) are recommended by the OIE and commonly used in Central Veterinary Laboratory of Bamako sometimes in parallel, in the diagnosis and screening for contagious (CBPP). The performance of these tests has been estimated differently by several authors in different epidemiological settings using standard statistical methods with a real status of animals partially or completely known. In an environment where CBPP is endemic and where different stages of disease are available, given that serological tests are not perfect (not gold standard), the use of Bayesian approach seemed appropriate for an accurate assessment of the performance parameters of tests which are the sensitivity, specificity and predictive values to better assess the prevalence of the disease in cattle in the central Niger delta in Mali. The results of laboratory analysis of field samples were used as large database for epidemiological analysis of the geographical distribution of seroprevalence and the influence of major risk factors for the spread of CBPP. This, in order to aid reflection on tools research and new strategies in the process of prevention and eradication of CBPP by developing for implementation of an innovative, practical and effective methodology as sanitary qualification of cattle. This thesis has helped define the correlations between the two tests, observing a better sensitivity of cELISA compared to CFT to justify its use only in a program of widespread testing of CBPP in an endemic environment. In this study, the proof of the existence of aggregation of seropositive animals across herds and geographical level shows that a sanitary qualification system of cattle can play in collaboration with the national network of veterinary epidemiological surveillance a leadership role in targeted control and mastery of the spread of CBPP in Mali.Keys words: CBPP- cELISA - CFT- Bayesian approach -Aggregation- Sanitary qualification –Bovine

<p>As projects play a key role in implementing strategy, organizations of all kinds implement projects. Further, as the importance of the projects grow, management of the same also becomes crucial in terms of monitoring and controlling. However, as non-project based organizations lack distinctive project management approach, their project are controlled and monitored by the inherent management control system. While, several studies have highlighted that different organization control mechanisms are exercised at varying degree, there is a dearth of study done in project context. However, one recent study done by Nieminen and Lehtonen (2008) in a program context focusing only in organizational change revealed three organizational control mechanisms and 23 control tools being exercised as varying degree in four case programs. As several studies in the project management context highlight the need to tailor the approach according to the project types, this study focuses on understanding how the control mechanisms vary across different types of projects executed by non-project based organizations employing the project classification developed by Turner and Cochrane (1993).</p><p>A qualitative study employing semi-structured interview was conducted with eight project managers of respective projects implemented by seven companies from China and Nepal. Based on the feedback given by the concerned project managers, the study revealed distinct organizational control mechanisms dominated distinct project types in rolling out a successful project, even though there was presence of all types of organizational control mechanisms in the sampled projects. Further, the application of the control tools within the control mechanism varied even across projects of similar type.</p>

As projects play a key role in implementing strategy, organizations of all kinds implement projects. Further, as the importance of the projects grow, management of the same also becomes crucial in terms of monitoring and controlling. However, as non-project based organizations lack distinctive project management approach, their project are controlled and monitored by the inherent management control system. While, several studies have highlighted that different organization control mechanisms are exercised at varying degree, there is a dearth of study done in project context. However, one recent study done by Nieminen and Lehtonen (2008) in a program context focusing only in organizational change revealed three organizational control mechanisms and 23 control tools being exercised as varying degree in four case programs. As several studies in the project management context highlight the need to tailor the approach according to the project types, this study focuses on understanding how the control mechanisms vary across different types of projects executed by non-project based organizations employing the project classification developed by Turner and Cochrane (1993). A qualitative study employing semi-structured interview was conducted with eight project managers of respective projects implemented by seven companies from China and Nepal. Based on the feedback given by the concerned project managers, the study revealed distinct organizational control mechanisms dominated distinct project types in rolling out a successful project, even though there was presence of all types of organizational control mechanisms in the sampled projects. Further, the application of the control tools within the control mechanism varied even across projects of similar type.

L’innovation et le contrôle de gestion sont tous deux considérés comme des déterminants de la performance des entreprises. Pourtant, ces deux concepts apparaissent à première vue comme antinomiques, et certains chercheurs les ont présentés comme difficilement conciliables, préconisant aux organisations innovantes d’avoir recours à d’autres modes de contrôle. La question du rôle et de l’influence du contrôle de gestion en contexte innovant se pose alors et motive ce travail doctoral. Au-delà de la littérature s’intéressant à l’influence du contrôle de gestion sur l’innovation, nous empruntons les cadres théoriques et conceptuels portant sur l’innovation managériale et l’ambidextrie organisationnelle afin de traiter de cette question du lien entre contrôle de gestion et innovation produit. La méthodologie retenue est de nature exploratoire, qualitative et adductive correspondant ainsi à un positionnement épistémologique de type interprétativiste. Elle consiste en une démarche en deux temps : une étude exploratoire auprès de dix-neuf start-ups et PME innovantes, puis deux études de cas de PME récemment inscrites dans une stratégie d’innovation. Les résultats de cette recherche montrent que, innovation et contrôle de gestion sont loin d’être antagonistes. D’abord, le contrôle de gestion, qu’il soit de type interactif ou cybernétique, apparaît comme favorable à l’innovation, mais l’innovation semble également impacter les systèmes de contrôle de gestion, en poussant les entreprises à mettre en place des outils de contrôle d’une part, des outils refaçonnés et adaptés d’autre part. Au final, on observe que l’innovation produit et l’innovation managériale se soutiennent mutuellement, mais également que le contrôle de gestion apparaît comme support d’ambidextrie contextuelle. Par ailleurs, cette étude souligne le rôle clé du dirigeant, en tant qu’acteur hybride ou ambidextre. / Innovation and management control are both considered as determinants of business performance. Yet, these two concepts appear at first sight contradictory, and some researchers have presented them as difficult to reconcile, advocating innovative organizations to have recourse to other modes of control. The issue of the role and influence of management control in innovative context arises and motivates this doctoral work.Beyond the literature concerned with the influence of management control on innovation, we use the theoretical and conceptual frameworks bearing on managerial innovation and organizational ambidexterity in order to deal with this issue of the link between management control and product innovation. The methodology is exploratory, qualitative and adductive corresponding thus to an interpretativist epistemological positioning. It consists of a two-stage approach : an exploratory study with nineteen start-ups and SMEs innovative and two case studies of SME which are both recently entered into an innovation strategy.The results of this research show that innovation and management control are far from being antagonistic. First, management control whether interactive or cybernetic type appears as favorable to innovation, but innovation also appears to impact the management control systems, pushing companies to develop tools of control on the one hand, tools which are reshaped and adapted on the other hand. Finally, we observe that product innovation and managerial innovation support each other, but also that management control appears as contextual ambidexterity support. Moreover, this study highlights the key role of the leader as hybrid or ambidextrous actor.

Bakgrund: När Covid-19-pandemin bröt ut i Sverige var ett flertal organisationer tvungna att ställa om sin verksamhet. Medarbetare blev rekommenderade att arbeta hemifrån och således ställdes chefer inför arbetsförhållanden som de inte tidigare mött.Tidigare forskning har behandlat styrning i kontexten distansarbete när det varit en valmöjlighet, men det har ännu inte studerats hur chefers styr sina medarbetare i en plötslig omställning till distansarbete. Således är det intressant att utföra en studie som belyser hur chefer styr sina medarbetare vid en plötslig omställning till distans. Syfte: Syftet med den här studien är att skapa ökad förståelse för chefers styrning av medarbetare efter en plötslig omställning till distansarbete. Metod: Studien är utformad som en kvalitativ fallstudie med en abduktiv forskningsansats samt med ett hermeneutiskt forskningsperspektiv. Studiens empiriska material har samlats in via semistrukturerade intervjuer med fem respondenter inom samma organisation samt genom dokument i form av den studerade organisationens årsredovisning. Slutsats: Studiens resultat visar att chefernas styrning delvis påverkades av den plötsliga omställningen till distans. De formella styrverktygen, som cheferna redan tillämpade innan omställningen till distansarbete, har varit bestående efter den plötsliga omställningen och har därmed inte påverkats. Däremot har den informella styrningen påverkats efter den plötsliga omställningen till distansarbete. De informella styrverktygen visade ha en betydelsefull roll för cheferna då de har anpassats för att vara möjliga att tillämpa i ett distansläge. Studiens resultat visar även att de informella styrverktygen har blivit mer komplexa i tillämpningen samt att vissa informella styrverktyg har tillämpats mer formellt efter omställningen. / Background: When the Covid-19-pandemic broke out in Sweden, a number of organizations had to restructure their operations. Employees were recommended to work from home and therefore were managers faced with working conditions that they had never encountered before. Previous research has treated management control in the context of teleworking as an option, but it has not been studied how management control is affected by a sudden change. Thus, it is interesting to study how managers' use of management control is affected by suddenly having to switch their operations to tele working. Purpose: The purpose of this study is to increase the understanding of managers' use of management control after a sudden conversion to telework. Method: This study is a qualitative case study with an abductive approach, and with ahermeneutic perspective. The empirical material of the study has been collected through semi-structured interviews with five respondents within the same organization. The empirical material also includes document consisting of the studied organization´sannual report. Conclusion: The result of the study shows that managers' management control is partly affected by the sudden conversion to telework. The formal control that the managers had already implemented before the conversion to telework has been the same even after the conversion (to teleworking), and therefore has the formal control not been affected. However, informal control has been affected after the conversion to telework.The informal management control turned out to have a significance because they have been adopted for the possibility to be applied in a situation of teleworking. The result of the study also shows that some of the informal management control tools have been applied more formally after the conversion.

Bakgrund: EU har skapat ett nytt hållbarhetsdirektiv som företag måste följa, vilket är Corporate Sustainability Reporting Directive (CSRD). Införandet av EU-direktiv har standardiserat och ökat kraven på hållbarhetsrapportering för företag, vilket innebär betydande förändringar och utmaningar i hur företag ska styra och redovisa sin verksamhet. CSRD innebär ett behovet av att integrera hållbarhet, där Malmi och Brown’s (2008) modell för Management Control System (MCS) kan tillämpas. Tidigare forskning visar att det är svårt att integrera hållbarhet i ett företag vilket gör att vidare forskning behövs för att förstå hur styrverktyg samspelar med varandra vid införande av hållbarhetsstrategier. Syfte: Syftet med studien är att utveckla kunskap om hur MCS används i företag vid implementeringen av CSRD. Studien syftar till att bidra med insikter om hur styrverktygen samspelar vid implementeringen av CSRD samt att identifiera de specifika utmaningar som uppstår internt i företagen under implementeringsprocessen. Metod: Studien är en kvalitativ studie med en abduktiv forskningsansats. Semistrukturerade intervjuer har genomfört med sju respondenter i sex företag. Intervjupersonerna ansvarar eller arbetar aktivt med CSRD i företagen. Slutsats: Företagen använder fyra av fem styrverktyg vid implementeringen. Företagens kulturella styrning är central i alla faser och ett samspel mellan fyra av de olika styrverktygen är avgörande för en framgångsrik implementering. Utmaningar inkluderar svårigheter med att samla in data, förstå omfattningen av direktivet och skapa en hållbarhetskultur i företagen. / Background: The EU has introduced a new sustainability directive, known as the Corporate Sustainability Reporting Directive (CSRD), which companies are required to comply with. The introduction of EU directives has standardized and increased the requirements for sustainability reporting for companies, leading to significant changes and challenges in how businesses govern and disclose their operations. CSRD necessitates the integration of sustainability, where Malmi and Brown’s (2008) model for Management Control Systems (MCS) can be applied. Previous research indicates that integrating sustainability into a company is challenging, highlighting the need for further research to understand how control tools interact with each other during the implementation of sustainability strategies. Purpose: The purpose of this study is to develop knowledge of how MCS is used in companies during the implementation of CSRD. The study aims to provide insights into how control tools interact during the implementation of CSRD and to identify the specific challenges that arise internally within companies during the implementation process. Method: This study is a qualitative study with an abductive research approach. Semi-structured interviews have been conducted with seven respondents in six companies. The interviewees are responsible for or actively involved in CSRD within the companies. Conclusion: Companies utilize four out of the five control tools during the implementation. Cultural control is central in all phases, and the interaction between four of the control tools is crucial for successful implementation. Challenges include difficulties in data collection, understanding the directive, and creating a sustainability culture within the companies.

Este trabalho teve como objetivo propor uma metodologia para otimizar o planejamento de processos de montagem final da indústria automotiva. A metodologia proposta foi elaborada com base na revisão bibliográfica e no Mapeamento de Processos Críticos da atividade de planejamento de processos de montagem final durante o desenvolvimento de produtos, tendo como referência a subsidiária brasileira de uma montadora. A metodologia proposta consiste em aplicar o PFMEA (Process Failure Mode and Effect Analysis) associado às seguintes ferramentas de qualidade: Brainstorming, Benchmarking, Lições Aprendidas, Sistemas À Prova de Erros, Diagramas de Causa e Efeito e 5 Por Quês. Neste trabalho foi adotada a realização de uma pesquisa explicativa com metodologia de pesquisa-ação. Foram criados procedimentos para que a metodologia proposta fosse aplicada experimentalmente na unidade de análise deste trabalho. A fase de coleta de dados foi feita através de três estudos de caso. Com base nos resultados obtidos, foram analisados os benefícios da aplicação da metodologia proposta e os procedimentos para formar equipes para realizar estudos de PFMEA, no contexto da Engenharia Simultânea. Foi observado que a aplicação da metodologia proposta por este trabalho proporcionou importantes benefícios para o planejamento de processos de montagem final, a especificação técnica de equipamentos de montagem e o desenvolvimento de produtos. / The objective of this work was to propose a methodology to optimize the general assembly process planning of automotive industry. The proposed methodology was elaborated based on bibliographic revision and a Critical Process Mapping regarding general assembly process planning activity during product development, referring to a Brazilian automaker subsidiary. The proposed methodology consists in applying PFMEA (Process Failure Mode and Effect Analysis) associated with the following quality tools: Brainstorming, Benchmarking, Lessons Learned, Error Proof Systems, Cause and Effect Diagrams, and 5 Why’s. Explicative research with action research method was adopted in this work. Procedures were created to experimentally apply the proposed methodology to the analysis unit of this work. The data collect phase was performed through three case studies. Based on the experimental results, advantages of the proposed methodology and PFMEA team formation were analyzed, in the context of Simultaneous Engineering. It was observed that the implementation of the proposed methodology provided important benefits to general assembly process planning, assembly equipment technical specification and product development.

Este trabalho teve como objetivo propor uma metodologia para otimizar o planejamento de processos de montagem final da indústria automotiva. A metodologia proposta foi elaborada com base na revisão bibliográfica e no Mapeamento de Processos Críticos da atividade de planejamento de processos de montagem final durante o desenvolvimento de produtos, tendo como referência a subsidiária brasileira de uma montadora. A metodologia proposta consiste em aplicar o PFMEA (Process Failure Mode and Effect Analysis) associado às seguintes ferramentas de qualidade: Brainstorming, Benchmarking, Lições Aprendidas, Sistemas À Prova de Erros, Diagramas de Causa e Efeito e 5 Por Quês. Neste trabalho foi adotada a realização de uma pesquisa explicativa com metodologia de pesquisa-ação. Foram criados procedimentos para que a metodologia proposta fosse aplicada experimentalmente na unidade de análise deste trabalho. A fase de coleta de dados foi feita através de três estudos de caso. Com base nos resultados obtidos, foram analisados os benefícios da aplicação da metodologia proposta e os procedimentos para formar equipes para realizar estudos de PFMEA, no contexto da Engenharia Simultânea. Foi observado que a aplicação da metodologia proposta por este trabalho proporcionou importantes benefícios para o planejamento de processos de montagem final, a especificação técnica de equipamentos de montagem e o desenvolvimento de produtos. / The objective of this work was to propose a methodology to optimize the general assembly process planning of automotive industry. The proposed methodology was elaborated based on bibliographic revision and a Critical Process Mapping regarding general assembly process planning activity during product development, referring to a Brazilian automaker subsidiary. The proposed methodology consists in applying PFMEA (Process Failure Mode and Effect Analysis) associated with the following quality tools: Brainstorming, Benchmarking, Lessons Learned, Error Proof Systems, Cause and Effect Diagrams, and 5 Why’s. Explicative research with action research method was adopted in this work. Procedures were created to experimentally apply the proposed methodology to the analysis unit of this work. The data collect phase was performed through three case studies. Based on the experimental results, advantages of the proposed methodology and PFMEA team formation were analyzed, in the context of Simultaneous Engineering. It was observed that the implementation of the proposed methodology provided important benefits to general assembly process planning, assembly equipment technical specification and product development.

The subject of this work is a theoretical analysis of the quality requirement for the part in the pre-series phase and quality tools. The thesis focuses on the synergy of selected quality tools. The practical part focus on comparison of software, which can be used to create and maintain tools, Subsequently the application od selected methods in a manufacturing company supplying the automotive industry.

Titel: Hållbarhetsrapportering kontra hållbarhetsprestation - En fallstudie om ICA Sveriges miljöarbete  Bakgrund och problem: Oron angående världens miljöpåverkan har ökat på senare tid och ett område som fått mycket uppmärksamhet gällande hållbarhetsfrågor är konsumtion, där just livsmedelskonsumtion står för en stor del av världens miljöpåverkan. Då ICA är Sveriges ledande aktör inom dagligvaruhandeln har de stor möjlighet att bidra till arbetet för ett mer hållbart samhälle. ICA har dessutom tydligt uppställda mål och visioner kring hållbarhet som presenteras i deras externa hållbarhetsrapport, där de vill visa att de tar ansvar och samtidigt vill förbättra verksamheten inom miljömässiga hållbarhetsaspekter. Vidare finns det olika teorier som förklarar företags olika rapporteringsbeteende utifrån sanningshalten i dessa. Greenwashing har blivit ett ökande fenomen i samhället där företag försöker förmedla en bild av sig själva där de presterar bättre angående hållbarhetsaspekter än vad de egentligen gör. Med detta till grund finns det intresse att undersöka ifall ICAs prestationer verkligen överensstämmer med det som ICA rapporterar externt i hållbarhetsrapporten. Vidare kan det finnas svårigheter att få samtliga enheter inom ICA att arbeta på det vis central nivå önskar. För att kunna implementera hållbarhetsprocesser och policys i ett så stort företag som ICA krävs det en fungerande intern styrning för att säkerhetsställa att samtliga enheter arbetar efter dessa. Därav finns ytterligare intresse att undersöka hur ICA arbetar för att integrera miljöfrågor i hela verksamheten genom att undersöka hållbarhetsprestationer ner på enhetsnivå.  Syfte: Denna studie syftar till att undersöka i vilken grad de miljömål som ICA Sverige presenterar i sin externa hållbarhetsrapport överensstämmer med det miljöarbete som genomförs inom ICA på enhetsnivå. Detta görs för att se hur olika enheter inom ICA arbetar utefter de miljömål som koncernen externt rapporterar om. Vidare syftar studien till att se hur förmedlingen av olika rekommendationer och riktlinjer gällande det interna arbetet kring miljömässig hållbarhet fungerar mellan ICAs centrala- och enhetsnivå.  Metod: Denna studie har genomförts genom en kvalitativ forskningsmetod med en deduktiv forskningsansats. Via semi-strukturerade intervjuer har en fallstudie gjorts på sex stycken olika enheter tillhörande ICA Sverige på geografiskt spridda platser över landet.  Resultat: Studien tyder på att många delar av den externa rapporten och det interna arbetet har en god överensstämmelse, vilket innebär att ICA är sanningsenliga i deras hållbarhetsrapport med få undantag. Vår tolkning av hållbarhetsrapporten är att mycket av den information som ICA presenterar är frivillig information och innefattar mer än vad som obligatoriskt enligt lag att rapportera om. Detta rapporteringsbeteende skulle därmed kunna förklaras till största del av VDT, men även få enstaka områden som till viss del kan förklaras av greenwashing och legitimitetsteorin. Studiens resultat visar även att ICA använder sig av olika styrverktyg för att förmedla riktlinjer och rekommendationer kring hållbarhet, och att denna förmedling fungerar väl då enheterna arbetar utefter dessa. Den brist som har identifierats är dock att det inte sker någon kontroll att dessa riktlinjer och rekommendationer efterföljs på enhetsnivå, och att den interna styrningen hade kunnat förbättras här.