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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
451

Empredimientos habitacionales cooperativos : propuestas para la mejora del proceso de gestión estatal / Housing cooperatives projects: proposals for state management process improvement

Camaño Capocasale, Andrea Fátima January 2011 (has links)
The topics relating to Latin American social housing requirements, has historically been a priority for governments social policies in such countries. In Uruguay, one of the programs promoted by the public sector to satisfy the demand for social housing to lower-income households, has been a venture managed by solidarity cooperative organizations. These cooperative organizations voluntarily associate families with a common housing need, to provide housing solutions through such a social and cultural organization called Housing Cooperative, which is shared ownership and democratically managed. For cooperative launch, the role played by social organizations and the government are crucial, particularly in process efficiency through which, the goal of social housing solutions can be achieved for involved families. This is the study purpose of this thesis, that intends contribute to public management processes improvement to enable housing cooperatives construction. Specially, the research goal is focused on a new approach for the state management process in Cooperative Housing projects, figured out as a Product Process Development, generating value in public actors’ interactions, seeking quality improvements opportunities for such projects. To meet this purpose, process loss value related to wasted time, were identified by process modeling tools, including benchmarks and value stream maps. The impact of time and information issues in loss value was investigated from the cooperative projects end-users point of view. The research was a case study approach and it was divided in two descriptive stages called phases. Phase A was aimed to describe the processes and define criteria for case-study selection. In Phase B was conducted the case studies properly, seeking to distinguish using different data and evidence source, the perceived value within the analyzed process. The main findings relate to the lack of overall process understanding. This vision successfully allows identify perceived creation or loss value, and non-value generation potential in these processes, mainly in social processes. Flow value loses in processes value stream were detected in time and quality of information issues. Given the results, actions are proposed for future value flow map improvement, as well as proposals for short and medium term acting in the main identified variables. / La temática relacionada a la atención de la necesidad de vivienda de interés social en América Latina ha sido una prioridad histórica en las políticas sociales de los gobiernos de muchos de sus países. En el Uruguay, uno de los programas impulsados desde la órbita pública para satisfacer la demanda de viviendas para sectores de población de menores ingresos, ha sido el emprendimiento habitacional gestionado bajo un sistema solidario organizado en forma de cooperativa. Estas asocian voluntariamente a familias con necesidades comunes de acceso a la vivienda, a través de una organización social y cultural que se materializa en una empresa denominada Cooperativa de Vivienda, de propiedad conjunta y controlada democráticamente. Para su surgimiento y formación resulta fundamental el papel que desempeñan las organizaciones sociales y el gobierno, especialmente en la eficiencia de los procesos a través de los cuales esta gestión permite alcanzar la meta de la vivienda social para las familias involucradas, siendo este último el objeto de estudio de la presente tesis. Este trabajo se propuso contribuir a la mejora de los procesos de gestión pública que viabilizan la construcción de viviendas cooperativas. En particular, se estableció como objetivo general de la investigación abordar desde una nueva perspectiva el proceso de gestión estatal de los Emprendimientos Habitacionales Cooperativos, entendiéndolos como un Proceso de Desarrollo del Producto generador de valor, en la fase de interacción con los actores del ámbito público, buscando identificar oportunidades de mejora y formular propuestas que tiendan a incrementar la calidad de estos emprendimientos. Para cumplir este objetivo, se mapearon los procesos para identificar las pérdidas relacionadas al tiempo, aplicando herramientas de modelaje del proceso, incluyendo modelos de referencia y mapas de flujo de valor; se investigó el impacto del tiempo en la pérdida de valor y el impacto de la información en la generación de valor, desde el punto de vista de los usuarios finales de los proyectos cooperativos. La investigación tuvo como método el estudio de casos y su desarrollo se dividió en dos etapas de carácter descriptivo. La Etapa A tuvo como objetivo la caracterización inicial de los procesos describiéndolos de forma genérica y la definición de criterios de selección de los casos. En la Etapa B se realizó el estudio de casos buscando distinguir, utilizando diferentes fuentes de evidencia, el valor percibido dentro del proceso analizado. Las principales conclusiones se relacionan a la necesidad de comprender el proceso de forma global. Esta visión viabilizó la identificación de la generación de valor percibido o la pérdida del mismo, la no generación de valor potencialmente existente en estos procesos, fundamentalmente en los procesos sociales, y las pérdidas en el flujo de valor; y condujo a detectar dos variables importantes: los tiempos de proceso y la calidad de información de los mismos. Frente a los resultados obtenidos se plantearon acciones a implementar en un mapa de flujo de valor futuro del proceso actual, así como propuestas a corto y mediano plazo actuando en las principales variables identificadas.
452

Estudo da insolvência financeira de cooperativas agropecuárias por meio do modelo de risco / Study of farmers cooperative financial insolvency through risk model

Junqueira, Clarissa Pereira 20 August 2009 (has links)
Made available in DSpace on 2017-07-10T18:33:42Z (GMT). No. of bitstreams: 1 Clarissa P Junqueira.pdf: 7187241 bytes, checksum: 1730832b5fc1e68fc1892d0aa3b9f026 (MD5) Previous issue date: 2009-08-20 / The aim of this work was studying the statistical model risk as its ability to predict the occurrence of financial insolvency in 32 farmers cooperatives on the State of Paraná during the period 2000 to 2004. So studied 12 financial indicators of the cooperatives. Standard indexes were calculated for the group and compared with the financial cooperative indexes of each. For the construction of Frequentista Risk Model were calculated for each financial function survival index, the rate of risk, the relative risk and the number of cooperatives solvents. / O objetivo deste trabalho foi estudar o modelo estatístico de risco quanto a sua capacidade de antever a ocorrência de insolvência financeira em 32 das cooperativas agropecuárias do Estado do Paraná no período de 2000 a 2004. Para tanto foram estudados 12 indicadores financeiros das cooperativas. Foram calculados índices-padrão para o grupo e comparados estes com os índices financeiros de cada cooperativa. Para a construção do Modelo de Risco Frequentista foram calculados para cada índice financeiro a função sobrevivência, a taxa derisco, o risco relativo e o número de cooperativas solventes.
453

O crescimento e desenvolvimento sócio-econômico das cooperativas agroindustriais do Oeste do Paraná / The growth and socio-economic development of agribusiness cooperatives in the West of Parana

Ilha, Paulo César da Silva 19 February 2010 (has links)
Made available in DSpace on 2017-07-10T18:33:45Z (GMT). No. of bitstreams: 1 Paulo C da Silva Ilha.pdf: 4421270 bytes, checksum: f18bd9b73e1c90721b814d19ad5f6fe7 (MD5) Previous issue date: 2010-02-19 / This search, whose title is "The growth and socio-economic development of agribusiness cooperatives in the West of Parana State", presents a new methodology for analysis of cooperatives. Considering that these developments differ from any business because it was there is of principles and doctrines aspects that distinguish them from other companies, especially those related to the inter-cooperation and concern for the community. It arose from the assumption that "It is likely that the agribusiness cooperatives in the west of Parana state are suitable for strategic management of inter-cooperation for development, generating economic and social growth and contributing to regional economic development." The first analysis examined the relationships of inter-cooperation that these cooperatives have with each other. Subsequently, we examined their growth, considering the Gross Sales, Fixed Assets, Equity, increasing the number of cooperative members and employees, increase within the last ten years. Then there is the efficiency to manage the Capital, to calculate the Economic Value Added, to evaluate whether the cooperatives add value or destroy the capital of its members and financial independence, to know whether they have sufficient capitalization to cope with new investments without compromising its operating results. Finally, we sought whether the cooperatives contribute to the growth of the municipalities where they are located. With all these perspectives of analysis, it is concluded that the cooperatives should get tested for inter increase and improvements in its management to do with the new requirements of market competition, satisfying serve their members in a better way and contribute more to the growth of the communities in which they are inserted. / Esta pesquisa, cujo título é O Crescimento e Desenvolvimento Sócio-Econômico das Cooperativas Agroindustriais do Oeste do Paraná , apresenta uma nova metodologia de análise de cooperativas. Considerando-se que estes empreendimentos diferem de uma empresa qualquer, pois existem os aspectos de princípios e doutrinas que as distinguem de outras empresas, principalmente aos que se referem à intercooperação e à preocupação com a comunidade. Partiu-se da hipótese de que É provável que as cooperativas agroindustriais do Oeste do Paraná estejam adequadas a uma gestão estratégica de intercooperação para se desenvolverem, gerando crescimento econômico e social e contribuindo para o desenvolvimento econômico regional . A análise examinou primeiramente as relações de intercooperação que essas cooperativas mantêm entre si. Posteriormente, examinou-se o crescimento delas, considerando o Faturamento Bruto, o Ativo Permanente, o Patrimônio Líquido, o aumento do número de cooperados e de funcionários, no período dos últimos dez anos. Em seguida, verificou-se a eficiência que possuem ao administrar o Capital Social, calculando-se o Valor Econômico Agregado, para avaliar se as referidas cooperativas agregam valor ou destroem o capital de seus cooperados e a independência financeira, conhecer se possuem capitalização suficiente a fim de fazer frente aos novos investimentos sem comprometer demasiadamente seus resultados operacionais. E por fim, buscou-se saber se essas mesmas cooperativas contribuem com o crescimento dos municípios onde estão localizadas suas sedes. Com todas essas perspectivas de análise, concluiu-se que as cooperativas analisadas devem buscar aumento de intercooperação e melhorias na sua gestão para fazerem frente às novas exigências de competitividade no mercado, satisfazer melhor a seus cooperados e contribuir mais com o crescimento das comunidades em que estão inseridas.
454

Estratégia na logística de suprimento de milho destinado para ração de frango entre duas cooperativas da Região Lindeira ao Lago de Itaipu (PR) / Strategy in the logistics of maize supply destined to turn into feed for broiler between two cooperatives in the shores region of the Itaipu Lake in (PR)

Conte, Honorio 02 March 2012 (has links)
Made available in DSpace on 2017-07-10T18:33:55Z (GMT). No. of bitstreams: 1 Honorio Conte.pdf: 1336168 bytes, checksum: 56506b281f2dc8fbef72566259addce1 (MD5) Previous issue date: 2012-03-02 / This work focuses on the analysis of economic viability in the investments of increased capacity store of maize used in feed destined to the poultry industry, in a comparison in the strategies of two Agribusiness Cooperatives, with the geographic coverage in the shores region of the Itaipu Lake. As a starting point, it was used the exploratory method in which was carried out a bibliographic review of agribusiness and its importance to the Brazilian economy, Supply Logistics, the poultry production chain and its relevance in the generation of income and regional development, the inclusion of Agribusiness Cooperatives and economic engineering. Next a survey was done about the storage capacity by collecting data from the Cooperative as well as secondary data, which is produced from a map representing the relationship between crop production in 2010 with the static storage capacity of grains of both cooperatives became clear the deficit of storehouses. To better understand how the agents involved with the two Cooperatives ordered in the practice the preferences in relation to variables that directly influence in the logistics performance in this chain bond, it was used the Stated Preference Technique, which identified the preferences of agents of both Cooperative from four attributes considered relevant: Segregation, Quality, Storage and Drying. This research showed the necessity to increase maize production in the summer harvest and its segregation with the product harvested in winter, as well as to improve the drying process in order to ensure the final quality of the feed. It also identified the need for investment in silos to increase the storage capacity of production, especially because it has a strong interdependence with the other variables. Starting from this scenario, the economic availability of investing in storehouses was calculated. Besides serving as a strategy to reduce the risk of supply, as well as provide better quality of maize to feed, the increasing of store capacity proved to be economically viable by the results of calculation of viability. / Este trabalho tem como foco a análise de viabilidade econômica de investimentos em aumento da capacidade armazenadora de milho, utilizado para ração destinada à avicultura de corte, em uma comparação das estratégias de duas Cooperativas Agroindustriais, com abrangência geográfica na Região Lindeira ao Lago de Itaipu. Como ponto de partida, utilizou-se o método exploratório, em que se realizou uma revisão bibliográfica sobre o agronegócio e sua importância para a economia brasileira, a Logística de Suprimento, a cadeia da avicultura de corte e sua relevância na geração de renda e no desenvolvimento regional, a inserção das Cooperativas Agroindustriais e a engenharia econômica. Em seguida realizou-se levantamento da capacidade de armazenagem por meio da coleta de dados junto às Cooperativas bem como de dados secundários, em que se elaborou uma representação por meio de mapa da relação entre produção da safra 2010 com a capacidade estática de armazenagem de grãos das duas Cooperativas, ficando claro o déficit de armazéns. Para melhor entender como os agentes ligados às duas Cooperativas ordenam na prática as preferências em relação às variáveis que influenciam diretamente no desempenho logístico neste elo da cadeia, utilizou-se a Técnica de Preferência Declarada, a qual identificou as preferências dos agentes das duas Cooperativas a partir de quatro atributos considerados relevantes sendo: Segregação, Qualidade, Armazenagem e Secagem. A pesquisa evidenciou a necessidade de aumentar a produção de milho na safra de verão e sua segregação com o produto colhido na safra de inverno, bem como melhorar o processo de secagem visando garantir a qualidade final da ração. Igualmente identificou-se a necessidade de investimento em silos para aumentar a capacidade de estocagem da produção, principalmente porque possui forte interdependência em relação às demais variáveis. Partindo-se desse cenário, calculou-se a viabilidade econômica de investir em armazéns. Além de servir de estratégia para reduzir os riscos de abastecimento, bem como disponibilizar milho de melhor qualidade para ração, o aumento da capacidade armazenadora mostrou-se economicamente viável pelos resultados dos cálculos de viabilidade.
455

COOPERATIVISMO NOS PROCESSOS DE ORGANIZAÇÃO POLÍTICA E ECONÔMICA DOS TRABALHADORES NA LUTA CONTRA A EXPROPRIAÇÃO CAPITALISTA NO CAMPO: a resistência do Movimento dos Trabalhadores Rurais Sem Terra no Maranhão / COOPERATIVE IN THE PROCESSES OF POLITICAL AND ECONOMIC ORGANIZATION OF THE WORKERS IN THE FIGHT AGAINST CAPITALIST EXPROPRIATION IN THE FIELD: the resistance of the Landless Rural Workers Movement in Maranhão

TORREÃO, Marlene Corrêa 27 May 2014 (has links)
Made available in DSpace on 2016-08-18T18:55:17Z (GMT). No. of bitstreams: 1 Dissertacao Marlene.pdf: 1042303 bytes, checksum: 7044fc51104d96cf4f02da18d2f2560d (MD5) Previous issue date: 2014-05-27 / This is a study on cooperativism in the current economic and political organization of workers, having as reference the resistance waged by the MST in Maranhão. The historical background of the study is disclosed, presenting the cooperativism as a contradictory tool on the workers struggling process, to the extent that its determinants present two perspectives: one used in the free market idealistic proposals presenting a political and ideological dimension that meet capitalist interests, being currently updated in the processes of flexibilization work; the other, expresses an alternative of resistance and struggle of the workers, which might be an important tool in the context of social struggles, if it is consciously constituted. A historical recovery of cooperativism, is also carried out, as one of the models of agricultural cooperation organized by the MST since the 1980s, when there was an intense worsening of the agrarian question due to the advancement of capitalism in the countryside. The study considers the cooperativism as a major instrument of political and economic organization for farmers, even though in Maranhão this initiative has shown weakness in relation to the economic return to the cooperative members. The main limits pointed out by the leaders in the production sector of the movement, have been: technical and managerial difficulties, lack of production technologies, as well as little support given by the State through public policies that generally follow the logic of the current agricultural policy, allowing the landowner to be the major beneficiary of public funds. The study identifies that somehow, politically, the cooperativism has contributed to the process of resistance within the MST, provided that it has led to the formation of new concepts about the organization of production and labor relations, even though this strategy is posed in a contradictory way. / Trata-se de um estudo sobre o cooperativismo nos processos de organização política e econômica dos trabalhadores na atualidade, tendo como referência a resistência empreendida pelo MST no Maranhão. Expõem-se os fundamentos históricos do estudo, apresentando o cooperativismo como instrumento contraditório no processo de luta dos trabalhadores, na medida em que seus determinantes imprimem-lhe duas perspectivas: uma utilizada nas propostas idealistas de livre mercado apresentando uma dimensão político-ideológica que atende aos interesses capitalistas, sendo hoje reatualizada nos processos de flexibilização do trabalho; e a outra, expressa uma alternativa de resistência e luta dos trabalhadores, que se constituí de forma consciente, pode ser um importante instrumento no contexto das lutas sociais. Faz-se uma recuperação histórica do cooperativismo como uma das modalidades de cooperação agrícola organizada pelo MST desde a década de 1980, no momento de intenso agravamento da questão agrária em face ao avanço do capitalismo no campo. Considera o cooperativismo como importante instrumento de organização política e econômica para os camponeses, ainda que no Maranhão, tal iniciativa apresente fragilidade em relação ao retorno econômico para os cooperados. Os principais limites apontados por líderes do setor de produção do movimento, tem sido: dificuldade técnica e de gestão, ausência de tecnologias de produção, além do pouco incentivo dado pelo Estado, através das políticas públicas que seguem em geral à lógica da política agrícola vigente, permitindo ao latifundiário ser o grande beneficiário dos recursos públicos. O estudo identifica que no plano político, de alguma maneira, o cooperativismo contribui no processo de resistência no interior do MST, na medida em que provoca a formação de novas concepções em torno da organização da produção e das relações de trabalho, mesmo que esta estratégia se manifeste de forma contraditória.
456

Marchands de maigre, marchands de gras. Histoire sociale du commerce du bétail et de ses acteurs en Brionnais-Charolais, de la fin du 19e siècle à nos jours / Lean meat dealers, fat meat dealers. A social history of cattle trade and its actors in Brionnais-Charolais, from the late 19th century up to nowadays.

Fayard, Dominique 09 December 2011 (has links)
L’histoire sociale du commerce du bétail et de ses acteurs en Brionnais-Charolais, de la fin du XIXe siècle à nos jours, se confond avec celle de la construction de la filière bovine qui se structure autour de trois spécialités : le naissage, l’embouche et le négoce. Plusieurs étapes, mises en évidence dans la thèse, l’ont jalonnée : développement de l’embouche dans la seconde moitié du XIXe siècle, accès progressif des cultivateurs-éleveurs à l’aisance au cours du XXe siècle, remise en cause des pratiques à partir des années 1960 au profit de l’élevage allaitant. Les apports de cette thèse – réalisée à partir de sources très fragmentaires dans un assemblage qui a nécessité quelque inventivité – à l’histoire rurale, sociale et économique sont multiples. Une mise en perspective des adaptations successives d’un monde agricole en profonde mutation est proposée. L’analyse des changements à l’échelle de la famille, de l’exploitation ou du commerce fait de cette thèse un travail pionnier. Les acteurs de la spécialisation sortent de l’ombre grâce à l’étude, selon une approche prosopographique, d’un corpus d’emboucheurs et de marchands de bestiaux. De même, sont mis en évidence des flux et des réseaux au sein desquels circulent le bétail et l’argent et qui contribuent au désenclavement du territoire observé. Jusqu’au milieu du XXe siècle, la société rurale brionnaise repose sur un équilibre patiemment acquis, bientôt ébranlé par la modernisation de l’agriculture et la Politique agricole commune. La filière s’organise progressivement dans la seconde moitié du XXe siècle. La professionnalisation du négoce de bétail passe par la fin des maquignons et la mise en place de structures coopératives. Au début du XXIe siècle, la question se pose du devenir des commerçants en bestiaux et de l’élevage dans le berceau de la charolaise. / The social history of cattle trade and its actors in Brionnais-Charolais, from the late 19th century up to nowadays merges into the history of the setting up of the cattle industry which has built itself around three fields : breeding, feeding and trade. My thesis reveals the different stages which have marked it up : from the development of cattle feeding in the second half of the 19th century, then the gradual access to wealth by farmers-breeders during the 20th century, to a questioning of old practices since the 1960s, replaced by brood cows breeding. I have carried out my thesis from very fragmentary sources into an assembly of facts (which had required great inventiveness) and shown how much contribution it could bring to the knowledge of rural, social and economical history. I propose a new perspective on the successive adaptations to a profoundly changing agricultural society. I have analyzed in a pioneering way the changes in the family as well as the farm or the trade fields. Thanks to a prosopographical approach, from a corpus of feeders and cattle dealers, this study brings the actors of specialization to light. In the same way, I have revealed the methods and the networks in which cattle and money circulate and which have contributed to opening up the studied area. Until the mid-20th century, the rural Brionnais society had rested on a patiently acquired equilibrium, soon shaken by a modernized agriculture and the Common Agricultural Policy. In the second half of the 20th century, the industry got itself organized gradually. The professionalization of cattle trade goes through the end of cattle dealers and the setting up of cooperatives. In the early 21st century, one has to wonder about the evolution of cattle traders and of breeding itself in the birthplace of Charolais cattle.
457

Essays on innovation and investment decisions under imperfect competition

Keller, Joachim 29 November 2013 (has links)
Innovation incentives are imperfectly provided in market settings: When deciding on their innovation activity, firms tend to focus on the maximization of their private benefits, poorly internalizing social benefits. This thesis analyzes how policy intervention could be designed in order to align private and social incentives. <p><p>In the three papers of this thesis, I will consider three environments where firms' choices in a laissez-faire situation may be socially inefficient. The inefficiencies arise because of learning externalities, free riding when the innovation decision is made by a group of participants, or because firms are not willing to invest in a new activity that has a higher social than private value.<p><p>In the first thesis paper, I deal with the strategies of firms in innovative consumer product markets characterized by demand uncertainty. I analyze the timing and location decision of firms in that context.<p><p>In the second thesis paper, I consider the investment incentives of financial market infrastructures (FMIs). FMIs comprise the set of institutions that allow financial market participants to engage with each other. I assess the innovation incentives for different forms of ownership (user-owned versus third-party owned) and identify infrastructure service provision equilibria. <p><p>In the third thesis paper, I address the question of how a government should allocate a subsidy budget over time in order to maximize the innovation activity in an industry. / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished
458

GOVERNANÇA E SUA RELAÇÃO COM A FIDELIDADE EM COOPERATIVAS / GOVERNANCE AND ITS RELATIONSHIP WITH THE LOYALTY IN COOPERATIVES

Ferreira, Gabriel Murad Velloso 01 August 2014 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Historically, the cooperatives are configured as collective arrangements with direct action on the needs of their associates. The cooperative system is expressive in both economic and social aspects, however, it is noticeable that the sector is undergoing a restructuring, given the downward trend in the number of enterprises, and especially in Rio Grande do Sul, where it has decreased of 31% from 2010 to 2013. This reduction in agricultural sector accounted for 14% in the same time period, which reinforces a need for readjustment of the management and governance system in agricultural cooperatives. Whether in literature or in the cooperative sector, it is a recurring approach that the opportunism and the lack of loyalty of members are the central problems faced by cooperatives. These organizations, without the loyalty of members, while they lose the sense of their existence, they also lose the operational and scale efficiency which puts the enterprise in disadvantage in its operating segment. For this thesis context and according to Williamson s approach, the governance is shaped by means of norms, rules, contracts, monitoring and incentives, to guarantee the continuity of a transaction in which potential conflicts threaten the achievement of cooperation. The loyalty of associates to the cooperative is understood as being the main characteristic of the cooperation. Thus, this thesis debates the relationship between the governance adopted by the cooperatives and the loyalty of members. Therefore, it was aimed to analyze gaps in governance of agricultural cooperatives in Rio Grande do Sul and their relationship on the loyalty of associates. This thesis was based upon the New Institutional Economics (NIE) approach: Property Rights, Agency Theory and Transaction Cost Economics. To perform this research, qualitative and quantitative methods were used. The qualitative phase consisted of in-depth interviews with experts in cooperatives. The information was categorized and examined through the technique of content analysis. The quantitative phase was characterized by a questionnaire sent to the agricultural cooperatives of Rio Grande do Sul. Descriptive and multivariate statistics were used. In the multivariate statistics case a factor analysis was performed, so that the sets of factors that influence the loyalty of members could be identified. Afterwards, regression analysis allowed to verify the direction and the intensity of the impact of these factors on loyalty. The main results pointed out that the governance adopted by the cooperatives is not the most efficient, i.e., governance and the offered incentives do not minimize transaction costs in order to maintain (and increase) the loyalty of members with the cooperative. Thus, a conceptual model was proposed for the gaps in governance. The model embraces six dimensions: Contractual Gaps; Operational Gaps; Communication Gaps; Management Gaps; Audit Gaps and Immediate Benefits Offer Gaps. The quantitative analysis indicated that the higher the Audit Committee Effectiveness it tends to be higher the loyalty of members, with about 17% of loyalty explained by the effectiveness of the audit board. / Historicamente, as cooperativas se configuraram como arranjos coletivos com atuação direta nas necessidades de seus associados. O sistema cooperativo é expressivo tanto nos aspectos econômicos como sociais, no entanto, percebe-se que o setor vem passando por uma reestruturação, haja vista a tendência de redução no número de empreendimentos, especialmente no Rio Grande do Sul, onde se teve um decréscimo de 31% de 2010 para 2013. No ramo agropecuário essa redução representou 14% no mesmo período, o que reforça uma necessidade de readequação do sistema de gestão e da governança nas cooperativas agropecuárias. Recorrente é a abordagem, seja na literatura ou no setor cooperativista, de que as ações oportunísticas e a falta de fidelidade dos associados são problemas centrais que as cooperativas enfrentam. Sem a fidelidade do cooperado, estas organizações, ao mesmo tempo em que perdem o sentido da sua existência, perdem em eficiência operacional e de escala, o que coloca o empreendimento em desvantagem no segmento de atuação. Para o contexto dessa tese, e a partir da abordagem de Williamson, a governança é a forma de, por meio de normas, regras, contratos, monitoramentos e incentivos, se garantir a continuidade de uma transação, na qual conflitos potenciais ameaçam a realização da cooperação. A fidelidade dos associados para com a cooperativa é entendida como sendo a principal característica da cooperação. Assim, esta tese versa sobre a relação da governança adotada pelas cooperativas com a fidelização dos cooperados. Dessa forma, objetivou-se analisar as falhas de governança de cooperativas agropecuárias do Rio Grande do Sul e suas relações com a fidelidade dos cooperados. Como fundamentação, foram utilizadas as abordagens teóricas da Nova Economia Institucional (NEI): Direitos de Propriedade, Teoria da Agência e Economia dos Custos de Transação. Para a operacionalização da pesquisa, foram utilizados métodos quantitativos e qualitativos. A fase qualitativa consistiu na realização de entrevistas em profundidade com experts em cooperativismo. As informações foram categorizadas e trabalhadas por meio da técnica de análise de conteúdo. A fase quantitativa caracterizou-se pelo envio de questionário para as cooperativas agropecuárias do Rio Grande do Sul. Foram utilizadas estatísticas descritivas e multivariadas. No caso das multivariadas, realizou-se a análise fatorial, para que se pudesse identificar os conjuntos de fatores que influenciam na fidelidade dos cooperados. Posteriormente, a análise de regressão permitiu verificar o sentido e a intensidade do impacto dos fatores na fidelidade. Os principais resultados apontaram que a governança adotada pelas cooperativas não é a mais eficiente, ou seja, a governança e os incentivos oferecidos não minimizam os custos de transação, de forma a se manter (e aumentar) a fidelidade dos sócios com a cooperativa. Assim, propôs-se um modelo conceitual para as falhas de governança. O modelo abrange seis dimensões: Falhas Contratuais; Falhas Operacionais; Falhas de Comunicação; Falhas de Gestão; Falhas de Fiscalização e Falhas na Oferta de Benefícios Imediatos. A análise quantitativa indicou que quanto maior a Efetividade do Conselho Fiscal , maior tende a ser a fidelidade dos cooperados, sendo que cerca de 17% da fidelidade é explicada pela efetividade do conselho fiscal.
459

Přeshraniční fúze / Cross-border mergers

Hubáčková, Marie January 2008 (has links)
This thesis deals with the topic of cross-border mergers in the Czech republic. In the introductory part, the expressions like merger, cross-border merger are explained and reasons and possible obstacles of the merger (cross-border mergers) execution described. In the following chapter, I mention the possibilities of cross-border mergers in the Czech republic up to now. The thesis also handles the influence of the Directive on cross-border mergers of limited lability companies and the Verdict of the European Court of Justice in the matter of sp. zn. C-411/03 SEVIC Systems AG on the final version of the new legal Act on Transformation of Companies and Cooperatives. In the next chapter, I deal with the legal, accounting and taxation aspects of the cross-border mergers under the current conditions and according to czech legislation. I also included a chapter about the control of mergers of competitors. The last chapter mentions a concrete example of the real first cross-border merger in the Czech republic.
460

L'implantation d'un outil d'intelligence collective. Un essai d'observation et d'interprétation. L'outil COOPERFIC pour les coopératives agricoles du Languedoc-Roussillon / The implementation of a collective intelligence tool. Essay of observation and interpretation. The COOPERFIC tool for agricultural cooperatives of Languedoc-Roussillon.

Bou Saba, Mario 15 December 2011 (has links)
Cette thèse s'inscrit dans le cadre d'un contrat CIFRE en partenariat avec la Fédération Régionale de la Coopération Agricole du Languedoc-Roussillon (FRCA LR). Elle porte sur l'ambiguïté du lien entre la performance organisationnelle et le recours aux Technologies de l'Information et de la Communication (TIC). Plus précisément, la démarche a consisté en un essai d'observation et d'interprétation des interactions entre un outil d'intelligence collective, en l'occurrence un système d'indicateurs en ligne, et le réseau des coopératives agricoles du Languedoc-Roussillon. Les enseignements de cette recherche-action ont conduit à dépasser les approches théoriques classiques relevant de l'acceptation et de l'appropriation. C'est pourquoi la théorie de l'acteur réseau a été mobilisée. Elle a montré que le recours à l'opération de traduction a induit en l'occurrence des interactions qui dépassent les objectifs intentionnels formulés au départ par la FRCA LR. Il y a là un effet surprise puisque l'outil apparait comme support d'intelligence collective en ce sens qu'il révèle quatre facettes : outil inducteur, outil symbole, outil référence et outil prétexte. Ainsi la thèse montre que le recours aux TIC peut favoriser la performance organisationnelle dans la mesure où il permet un recentrage sur l'Humain et sur l'Information comprise dans toute sa subjectivité. / The present thesis makes part of the CIFRE contract in partnership with the Regional Agricultural Cooperation Federation of Languedoc-Roussillon (FRCA LR). It deals with the ambiguity around the link between the organizational performance and the use of Information and Communication Technologies (TIC). More precisely, the procedure consisted of an essay of observation and interactions interpretation namely an online indicators system between a collective intelligence tool and the agricultural cooperatives network of Languedoc-Roussillon. The teachings of this research-action have led to overpass the classical theoretical approaches falling under the acceptation and the appropriation. Therefore, the Actor Network Theory has been mobilized. It has shown that the use of the translation operation has induced interactions that overpass the intentional objectives formulated initially by the FRCA LR. Here comes a surprise effect since the tool appears as a collective intelligence support in the sense of revealing four facets: inductor tool, symbol tool, reference tool and pretext tool. Hence, the thesis shows that the use of TIC could promote the organizational performance in the measure of allowing a refocus on the Human and on the Information understood in its full subjectivity.

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